Public Act 099-0375 Public Act 0375 99TH GENERAL ASSEMBLY |
Public Act 099-0375 | SB0107 Enrolled | LRB099 06566 HLH 26639 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 and by adding Section 10-23 as follows: | (35 ILCS 200/10-23 new) | Sec. 10-23. Improvements to residential property; | accessibility. | (a) Accessibility improvements made to residential | property shall not increase the assessed valuation of the | property for a period of 7 years after the improvements are | completed. | (b) For the purposes of this Section, "accessibility | improvement" means a home modification listed under the Home | Services Program administered by the Department of Human | Services (Part 686 of Title 89 of the Illinois Administrative | Code), including, but not limited to the installation of ramps | and grab-bars, widening door-ways, and other changes to enhance | the independence of a disabled or elderly individual. | (35 ILCS 200/15-169) | Sec. 15-169. Disabled veterans standard homestead | exemption. |
| (a) Beginning with taxable year 2007, an annual homestead | exemption, limited to the amounts set forth in subsections (b) | and (b-3) subsection (b) , is granted for property that is used | as a qualified residence by a disabled veteran. | (b) For taxable years prior to 2015, the 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 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 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; and | (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. | (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 | 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. | (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 | 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) Each taxpayer who has been granted an exemption under | this Section must reapply on an annual basis. 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. | (f) For the purposes of this Section: | "Qualified residence" means 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 disabled veteran's primary residence. Property rented for | more than 6 months is
presumed to be used for commercial | purposes. | "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
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| a member of the United States Reserve Forces and who has | received an honorable discharge. | (Source: P.A. 97-333, eff. 8-12-11; 98-1145, eff. 12-30-14.) | Section 99. Effective date. This Act takes effect upon | becoming law. |
Effective Date: 08/17/2015
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