98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB4793

 

Introduced , by Rep. Stephanie A. Kifowit

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-165
35 ILCS 200/15-169

    Amends the Property Tax Code. Provides that the disabled veterans exemption for specially adapted housing applies to property up to an assessed value of $100,000 for veterans who are 100% disabled. In a Section granting a disabled veterans standard homestead exemption, provides that the veteran is not required to have qualified or obtained the exemption before death if the veteran was killed in the line of duty. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4793LRB098 17771 HLH 52892 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 15-165 and 15-169 as follows:
 
6    (35 ILCS 200/15-165)
7    Sec. 15-165. Disabled veterans. Property up to an assessed
8value of (i) $100,000 for veterans who qualify under this
9Section and have a service-connected disability of 100% and
10(ii) $70,000 for all other veterans who qualify under this
11Section, owned and used exclusively by a disabled veteran, or
12the spouse or unmarried surviving spouse of the veteran, as a
13home, is exempt. As used in this Section, a disabled veteran
14means a person who has served in the Armed Forces of the United
15States and whose disability is of such a nature that the
16Federal Government has authorized payment for purchase or
17construction of Specially Adapted Housing as set forth in the
18United States Code, Title 38, Chapter 21, Section 2101.
19    The exemption applies to housing where Federal funds have
20been used to purchase or construct special adaptations to suit
21the veteran's disability.
22    The exemption also applies to housing that is specially
23adapted to suit the veteran's disability, and purchased

 

 

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1entirely or in part by the proceeds of a sale, casualty loss
2reimbursement, or other transfer of a home for which the
3Federal Government had previously authorized payment for
4purchase or construction as Specially Adapted Housing.
5    However, the entire proceeds of the sale, casualty loss
6reimbursement, or other transfer of that housing shall be
7applied to the acquisition of subsequent specially adapted
8housing to the extent that the proceeds equal the purchase
9price of the subsequently acquired housing.
10    For purposes of this Section, "unmarried surviving spouse"
11means the surviving spouse of the veteran at any time after the
12death of the veteran during which such surviving spouse is not
13married.
14    This exemption must be reestablished on an annual basis by
15certification from the Illinois Department of Veterans'
16Affairs to the Department, which shall forward a copy of the
17certification to local assessing officials.
18    A taxpayer who claims an exemption under Section 15-168 or
1915-169 may not claim an exemption under this Section.
20(Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
 
21    (35 ILCS 200/15-169)
22    Sec. 15-169. Disabled veterans standard homestead
23exemption.
24    (a) Beginning with taxable year 2007, an annual homestead
25exemption, limited to the amounts set forth in subsection (b),

 

 

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1is granted for property that is used as a qualified residence
2by a disabled veteran.
3    (b) The amount of the exemption under this Section is as
4follows:
5        (1) for veterans with a service-connected disability
6    of at least (i) 75% for exemptions granted in taxable years
7    2007 through 2009 and (ii) 70% for exemptions granted in
8    taxable year 2010 and each taxable year thereafter, as
9    certified by the United States Department of Veterans
10    Affairs, the annual exemption is $5,000; and
11        (2) for veterans with a service-connected disability
12    of at least 50%, but less than (i) 75% for exemptions
13    granted in taxable years 2007 through 2009 and (ii) 70% for
14    exemptions granted in taxable year 2010 and each taxable
15    year thereafter, as certified by the United States
16    Department of Veterans Affairs, the annual exemption is
17    $2,500.
18    (b-5) If a homestead exemption is granted under this
19Section and the person awarded the exemption subsequently
20becomes a resident of a facility licensed under the Nursing
21Home Care Act or a facility operated by the United States
22Department of Veterans Affairs, then the exemption shall
23continue (i) so long as the residence continues to be occupied
24by the qualifying person's spouse or (ii) if the residence
25remains unoccupied but is still owned by the person who
26qualified for the homestead exemption.

 

 

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1    (c) The tax exemption under this Section carries over to
2the benefit of the veteran's surviving spouse as long as the
3spouse holds the legal or beneficial title to the homestead,
4permanently resides thereon, and does not remarry. If the
5surviving spouse sells the property, an exemption not to exceed
6the amount granted from the most recent ad valorem tax roll may
7be transferred to his or her new residence as long as it is
8used as his or her primary residence and he or she does not
9remarry.
10    (c-1) Beginning in taxable year 2015, nothing in this
11Section shall require the veteran to have qualified or obtained
12the exemption before death if the veteran was killed in the
13line of duty.
14    (d) The exemption under this Section applies for taxable
15year 2007 and thereafter. A taxpayer who claims an exemption
16under Section 15-165 or 15-168 may not claim an exemption under
17this Section.
18    (e) Each taxpayer who has been granted an exemption under
19this Section must reapply on an annual basis. Application must
20be made during the application period in effect for the county
21of his or her residence. The assessor or chief county
22assessment officer may determine the eligibility of
23residential property to receive the homestead exemption
24provided by this Section by application, visual inspection,
25questionnaire, or other reasonable methods. The determination
26must be made in accordance with guidelines established by the

 

 

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1Department.
2    (f) For the purposes of this Section:
3    "Qualified residence" means real property, but less any
4portion of that property that is used for commercial purposes,
5with an equalized assessed value of less than $250,000 that is
6the disabled veteran's primary residence. Property rented for
7more than 6 months is presumed to be used for commercial
8purposes.
9    "Veteran" means an Illinois resident who has served as a
10member of the United States Armed Forces on active duty or
11State active duty, a member of the Illinois National Guard, or
12a member of the United States Reserve Forces and who has
13received an honorable discharge.
14(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
1597-333, eff. 8-12-11.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.