Sen. Antonio Muņoz

Filed: 4/1/2014

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3316

2    AMENDMENT NO. ______. Amend Senate Bill 3316 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 15-169 as follows:
 
6    (35 ILCS 200/15-169)
7    Sec. 15-169. Disabled veterans standard homestead
8exemption.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsection (b),
11is granted for property that is occupied used as a qualified
12residence by a disabled veteran who has an ownership interest
13therein, legal or equitable.
14    (b) The amount of the exemption under this Section is as
15follows:
16        (1) for veterans with a service-connected disability

 

 

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1    of at least (i) 75% for exemptions granted in taxable years
2    2007 through 2009 and (ii) 70% for exemptions granted in
3    taxable year 2010 and each taxable year thereafter, as
4    certified by the United States Department of Veterans
5    Affairs, the annual exemption is $5,000 for taxable years
6    prior to 2014 and $6,000 for taxable year 2014 and each
7    taxable year thereafter; and
8        (2) for veterans with a service-connected disability
9    of at least 50%, but less than (i) 75% for exemptions
10    granted in taxable years 2007 through 2009 and (ii) 70% for
11    exemptions granted in taxable year 2010 and each taxable
12    year thereafter, as certified by the United States
13    Department of Veterans Affairs, the annual exemption is
14    $2,500 for taxable years prior to 2014 and $3,000 for
15    taxable year 2014 and each taxable year thereafter.
16    (b-5) If a homestead exemption is granted under this
17Section and the person awarded the exemption subsequently
18becomes a resident of a facility licensed under the Nursing
19Home Care Act or a facility operated by the United States
20Department of Veterans Affairs, then the exemption shall
21continue (i) so long as the residence continues to be occupied
22by the qualifying person's spouse or (ii) if the residence
23remains unoccupied but is still owned by the person who
24qualified for the homestead exemption.
25    (c) The tax exemption under this Section carries over to
26the benefit of the veteran's surviving spouse as long as the

 

 

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1spouse holds the legal or beneficial title to the homestead,
2permanently resides thereon, and does not remarry. If the
3surviving spouse sells the property, an exemption not to exceed
4the amount granted from the most recent ad valorem tax roll may
5be transferred to his or her new residence as long as it is
6used as his or her primary residence and he or she does not
7remarry.
8    (d) The exemption under this Section applies for taxable
9year 2007 and thereafter. A taxpayer who claims an exemption
10under Section 15-165 or 15-168 may not claim an exemption under
11this Section.
12    (e) Each taxpayer who has been granted an exemption under
13this Section must reapply on an annual basis. Application must
14be made during the application period in effect for the county
15of his or her residence. The assessor or chief county
16assessment officer may determine the eligibility of
17residential property to receive the homestead exemption
18provided by this Section by application, visual inspection,
19questionnaire, or other reasonable methods. The determination
20must be made in accordance with guidelines established by the
21Department.
22    (e-5) If a veteran meets the disability criteria for an
23exemption under this Section, and if the disabled veteran
24resides with a family member but does not have an ownership
25interest in the property, the exemption may be applied to the
26property where the disabled veteran resides, subject to the

 

 

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1following limitations:
2        (1) The exemption under this subsection (e-5) shall not
3    apply to:
4            (A) multiple residences in any calendar year;
5            (B) the disabled veteran's surviving spouse; or
6            (C) a facility licensed under the Nursing Home Care
7        Act or a life care facility.
8        (2) The disabled veteran shall provide the following
9    documents to the chief county assessment officer upon
10    request or upon initial application:
11            (A) documentation of his or her disability from the
12        U.S. Department of Veteran's Affairs; and
13            (B) a valid Illinois driver's license or State
14        identification card.
15        (3) The disabled veteran shall notify the chief county
16    assessment officer if he or she no longer resides at the
17    property receiving the exemption under this subsection
18    (e-5).
19    The chief county assessment officer may adopt rules for the
20purpose of administering this subsection (e-5).
21    (f) For the purposes of this Section:
22    "Family member" means a disabled veteran's spouse, parent,
23child, step-parent, stepchild, or person related by blood,
24present or prior marriage, or civil union.
25    "Qualified residence" means real property, but less any
26portion of that property that is used for commercial purposes,

 

 

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1with an equalized assessed value of less than $250,000 that is
2the disabled veteran's primary residence. Property rented for
3more than 6 months is presumed to be used for commercial
4purposes.
5    "Veteran" means an Illinois resident who has served as a
6member of the United States Armed Forces on active duty or
7State active duty, a member of the Illinois National Guard, or
8a member of the United States Reserve Forces and who has
9received an honorable discharge.
10(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
1197-333, eff. 8-12-11.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.".