Illinois General Assembly - Full Text of HB1115

LRB104 03538 HLH 13561 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1115

Introduced 1/9/2025, by Rep. Travis Weaver

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-169.1 new

Amends the Property Tax Code. Provides that homestead property that is owned and used as a primary residence by a Gold Star Parent is exempt from taxation under the Code. Effective immediately.

A BILL FOR

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 adding Section 15-169.1 as follows:

(35 ILCS 200/15-169.1 new)

Sec. 15-169.1. Gold Star Parent homestead exemption.

(a) Beginning with taxable year 2025, homestead property that is owned and used as a primary residence by a Gold Star Parent 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 is exempt from taxation under this Code. The exemption under this Section is not available to the Gold Star parent if the unmarried surviving spouse of the veteran receives an exemption under Section 15-165 or 15-169.

(b) 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 in which the property is located. The assessor or chief county assessment officer may determine the eligibility of property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire, or other reasonable methods.

(c) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.

(d) As used in this Section:

"Gold Star Parent" means a natural father, natural mother, mother through adoption, or father through adoption of a veteran who was killed in the line of duty.

"Veteran" means a person who served as a member of the United States Armed Forces on active duty or State active duty, a member of the National Guard of any State, or a member of the United States Reserve Forces.

Section 99. Effective date. This Act takes effect upon becoming law.