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Public Act 103-0596 |
HB0612 Enrolled | LRB103 04197 HLH 49203 b |
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AN ACT concerning revenue. |
Be it enacted by the People of the State of Illinois, |
represented in the General Assembly: |
Section 5. The Property Tax Code is amended by changing |
Section 15-169 as follows: |
(35 ILCS 200/15-169) |
Sec. 15-169. Homestead exemption for veterans with |
disabilities and veterans of World War II . |
(a) Beginning with taxable year 2007, an annual homestead |
exemption, limited as provided in this Section to the amounts |
set forth in subsections (b) and (b-3) , is granted for |
property that is used as a qualified residence by a veteran |
with a disability , and beginning with taxable year 2024, an |
annual homestead exemption, limited to the amounts set forth |
in subsection (b-4), is granted for 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 . |
(b) For taxable years prior to 2015, the amount of the |
exemption under this Section is as follows: |
(1) for veterans with a service-connected disability |
of at least (i) 75% for exemptions granted in taxable |
years 2007 through 2009 and (ii) 70% for exemptions |
granted in taxable year 2010 and each taxable year |
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thereafter, as certified by the United States Department |
of Veterans Affairs, the annual exemption is $5,000; and |
(2) for veterans with a service-connected disability |
of at least 50%, but less than (i) 75% for exemptions |
granted in taxable years 2007 through 2009 and (ii) 70% |
for exemptions granted in taxable year 2010 and each |
taxable year thereafter, as certified by the United States |
Department of Veterans Affairs, the annual exemption is |
$2,500. |
(b-3) For taxable years 2015 through 2022 and thereafter : |
(1) if the veteran has a service connected disability |
of 30% or more but less than 50%, as certified by the |
United States Department of Veterans Affairs, then the |
annual exemption is $2,500; |
(2) if the veteran has a service connected disability |
of 50% or more but less than 70%, as certified by the |
United States Department of Veterans Affairs, then the |
annual exemption is $5,000; |
(3) if the veteran has a service connected disability |
of 70% or more, as certified by the United States |
Department of Veterans Affairs, then the property is |
exempt from taxation under this Code; and |
(4) (Blank). for taxable year 2023 and thereafter, if |
the taxpayer is the surviving spouse of a veteran whose |
death was determined to be service-connected and who is |
certified by the United States Department of Veterans |
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Affairs as a recipient of dependency and indemnity |
compensation under federal law, then the property is also |
exempt from taxation under this Code. |
(b-3.1) For taxable year 2023 and thereafter: |
(1) if the veteran has a service connected disability |
of 30% or more but less than 50%, as certified by the |
United States Department of Veterans Affairs as of the |
date the application is submitted for the exemption under |
this Section for the applicable taxable year, then the |
annual exemption is $2,500; |
(2) if the veteran has a service connected disability |
of 50% or more but less than 70%, as certified by the |
United States Department of Veterans Affairs as of the |
date the application is submitted for the exemption under |
this Section for the applicable taxable year, then the |
annual exemption is $5,000; |
(3) if the veteran has a service connected disability |
of 70% or more, as certified by the United States |
Department of Veterans Affairs as of the date the |
application is submitted for the exemption under this |
Section for the applicable taxable year, then the first |
$250,000 in equalized assessed value of the property is |
exempt from taxation under this Code; and |
(4) if the taxpayer is the surviving spouse of a |
veteran whose death was determined to be service-connected |
and who is certified by the United States Department of |
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Veterans Affairs as a recipient of dependency and |
indemnity compensation under federal law as of the date |
the application is submitted for the exemption under this |
Section for the applicable taxable year, then the first |
$250,000 in equalized assessed value of the property is |
also exempt from taxation under this Code. |
This amendatory Act of the 103rd General Assembly shall |
not be used as the basis for any appeal filed with the chief |
county assessment officer, the board of review, the Property |
Tax Appeal Board, or the circuit court with respect to the |
scope or meaning of the exemption under this Section for a tax |
year prior to tax year 2023. |
(b-4) For taxable years on or after 2024, if the veteran |
was a member of the United States Armed Forces during World War |
II, then the property is exempt from taxation under this Code |
regardless of the veteran's level of disability. |
(b-5) If a homestead exemption is granted under this |
Section and the person awarded the exemption subsequently |
becomes a resident of a facility licensed under the Nursing |
Home Care Act or a facility operated by the United States |
Department of Veterans Affairs, then the exemption shall |
continue (i) so long as the residence continues to be occupied |
by the qualifying person's spouse or (ii) if the residence |
remains unoccupied but is still owned by the person who |
qualified for the homestead exemption. |
(c) The tax exemption under this Section carries over to |
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the benefit of the veteran's surviving spouse as long as the |
spouse holds the legal or beneficial title to the homestead, |
permanently resides thereon, and does not remarry. If the |
surviving spouse sells the property, an exemption not to |
exceed the amount granted from the most recent ad valorem tax |
roll may be transferred to his or her new residence as long as |
it is used as his or her primary residence and he or she does |
not remarry. |
As used in this subsection (c): |
(1) for taxable years prior to 2015, "surviving |
spouse" means the surviving spouse of a veteran who |
obtained an exemption under this Section prior to his or |
her death; |
(2) for taxable years 2015 through 2022, "surviving |
spouse" means (i) the surviving spouse of a veteran who |
obtained an exemption under this Section prior to his or |
her death and (ii) the surviving spouse of a veteran who |
was killed in the line of duty at any time prior to the |
expiration of the application period in effect for the |
exemption for the taxable year for which the exemption is |
sought; and |
(3) for taxable year 2023 and thereafter, "surviving |
spouse" means: (i) the surviving spouse of a veteran who |
obtained the exemption under this Section prior to his or |
her death; (ii) the surviving spouse of a veteran who was |
killed in the line of duty at any time prior to the |
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expiration of the application period in effect for the |
exemption for the taxable year for which the exemption is |
sought; (iii) the surviving spouse of a veteran who did |
not obtain an exemption under this Section before death, |
but who would have qualified for the exemption under this |
Section in the taxable year for which the exemption is |
sought if he or she had survived, and whose surviving |
spouse has been a resident of Illinois from the time of the |
veteran's death through the taxable year for which the |
exemption is sought; and (iv) the surviving spouse of a |
veteran whose death was determined to be |
service-connected, but who would not otherwise qualify |
under item (i), (ii), or (iii), if the spouse (A) is |
certified by the United States Department of Veterans |
Affairs as a recipient of dependency and indemnity |
compensation under federal law at any time prior to the |
expiration of the application period in effect for the |
exemption for the taxable year for which the exemption is |
sought and (B) remains eligible for that dependency and |
indemnity compensation as of January 1 of the taxable year |
for which the exemption is sought. |
(c-1) Beginning with taxable year 2015, nothing in this |
Section shall require the veteran to have qualified for or |
obtained the exemption before death if the veteran was killed |
in the line of duty. |
(d) The exemption under this Section applies for taxable |
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year 2007 and thereafter. A taxpayer who claims an exemption |
under Section 15-165 or 15-168 may not claim an exemption |
under this Section. |
(e) Except as otherwise provided in this subsection (e), |
each taxpayer who has been granted an exemption under this |
Section must reapply on an annual basis , except that a veteran |
who qualifies as a result of his or her service in World War II |
need not reapply . Application must be made during the |
application period in effect for the county of his or her |
residence. The assessor or chief county assessment officer may |
determine the eligibility of residential property to receive |
the homestead exemption provided by this Section by |
application, visual inspection, questionnaire, or other |
reasonable methods. The determination must be made in |
accordance with guidelines established by the Department. |
On and after May 23, 2022 (the effective date of Public Act |
102-895), if a veteran has a combined service connected |
disability rating of 100% and is deemed to be permanently and |
totally disabled, as certified by the United States Department |
of Veterans Affairs, the taxpayer who has been granted an |
exemption under this Section shall no longer be required to |
reapply for the exemption on an annual basis, and the |
exemption shall be in effect for as long as the exemption would |
otherwise be permitted under this Section. |
(e-1) If the person qualifying for the exemption does not |
occupy the qualified residence as of January 1 of the taxable |
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year, the exemption granted under this Section shall be |
prorated on a monthly basis. The prorated exemption shall |
apply beginning with the first complete month in which the |
person occupies the qualified residence. |
(e-5) Notwithstanding any other provision of law, each |
chief county assessment officer may approve this exemption for |
the 2020 taxable year, without application, for any property |
that was approved for this exemption for the 2019 taxable |
year, provided that: |
(1) the county board has declared a local disaster as |
provided in the Illinois Emergency Management Agency Act |
related to the COVID-19 public health emergency; |
(2) the owner of record of the property as of January |
1, 2020 is the same as the owner of record of the property |
as of January 1, 2019; |
(3) the exemption for the 2019 taxable year has not |
been determined to be an erroneous exemption as defined by |
this Code; and |
(4) the applicant for the 2019 taxable year has not |
asked for the exemption to be removed for the 2019 or 2020 |
taxable years. |
Nothing in this subsection shall preclude a veteran whose |
service connected disability rating has changed since the 2019 |
exemption was granted from applying for the exemption based on |
the subsequent service connected disability rating. |
(e-10) Notwithstanding any other provision of law, each |
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chief county assessment officer may approve this exemption for |
the 2021 taxable year, without application, for any property |
that was approved for this exemption for the 2020 taxable |
year, if: |
(1) the county board has declared a local disaster as |
provided in the Illinois Emergency Management Agency Act |
related to the COVID-19 public health emergency; |
(2) the owner of record of the property as of January |
1, 2021 is the same as the owner of record of the property |
as of January 1, 2020; |
(3) the exemption for the 2020 taxable year has not |
been determined to be an erroneous exemption as defined by |
this Code; and |
(4) the taxpayer for the 2020 taxable year has not |
asked for the exemption to be removed for the 2020 or 2021 |
taxable years. |
Nothing in this subsection shall preclude a veteran whose |
service connected disability rating has changed since the 2020 |
exemption was granted from applying for the exemption based on |
the subsequent service connected disability rating. |
(f) For the purposes of this Section: |
"Qualified residence" means , before tax year 2023, real |
property, but less any portion of that property that is used |
for commercial purposes, with an equalized assessed value of |
less than $250,000 that is the primary residence of a veteran |
with a disability. "Qualified residence" means, for tax year |
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2023 and thereafter, real property, but less any portion of |
that property that is used for commercial purposes, that is |
the primary residence of a veteran with a disability. Property |
rented for more than 6 months is presumed to be used for |
commercial purposes. |
"Service-connected disability" means an illness or injury |
(i) that was caused by or worsened by active military service, |
(ii) that is a current disability as of the date of the |
application for the exemption under this Section for the |
applicable tax year, as demonstrated by the veteran's United |
States Department of Veterans Affairs certification, and (iii) |
for which the veteran receives disability compensation. |
For tax years 2022 and prior, "veteran" "Veteran" means an |
Illinois resident who has served as a member of the United |
States Armed Forces on active duty or State active duty, a |
member of the Illinois National Guard, or a member of the |
United States Reserve Forces and who has received an honorable |
discharge. For taxable years 2023 and thereafter, "veteran" |
means an Illinois resident who has served as a member of the |
United States Armed Forces on active duty or State active |
duty, a member of the Illinois National Guard, or a member of |
the United States Reserve Forces and who has a |
service-connected disability, as certified by the United |
States Department of Veterans Affairs, and receives disability |
compensation. |
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; |