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Public Act 099-0375


 

Public Act 0375 99TH GENERAL ASSEMBLY



 


 
Public Act 099-0375
 
SB0107 EnrolledLRB099 06566 HLH 26639 b

    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
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