100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB2471

 

Introduced , by Rep. Allen Skillicorn

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. Provides a taxpayer qualifying to receive the homestead exemption for veterans with disabilities is entitled to a refund of State income taxes in the amount of the exemption, if no exemption was granted to the taxpayer during the year of purchase of the qualified residence. Provides that a taxpayer qualifying to receive the homestead exemption for veterans with disabilities shall be automatically granted the exemption in future years without reapplying. Effective immediately.


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

 

 

A BILL FOR

 

HB2471LRB100 10759 HLH 20990 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
5Section 15-169 as follows:
 
6    (35 ILCS 200/15-169)
7    Sec. 15-169. Homestead exemption for veterans with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b)
11and (b-3), is granted for property that is used as a qualified
12residence by a veteran with a disability.
13    (b) For taxable years prior to 2015, the amount of the
14exemption under this Section is as follows:
15        (1) for veterans with a service-connected disability
16    of at least (i) 75% for exemptions granted in taxable years
17    2007 through 2009 and (ii) 70% for exemptions granted in
18    taxable year 2010 and each taxable year thereafter, as
19    certified by the United States Department of Veterans
20    Affairs, the annual exemption is $5,000; and
21        (2) for veterans with a service-connected disability
22    of at least 50%, but less than (i) 75% for exemptions
23    granted in taxable years 2007 through 2009 and (ii) 70% for

 

 

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1    exemptions granted in taxable year 2010 and each taxable
2    year thereafter, as certified by the United States
3    Department of Veterans Affairs, the annual exemption is
4    $2,500.
5    (b-3) For taxable years 2015 and thereafter:
6        (1) if the veteran has a service connected disability
7    of 30% or more but less than 50%, as certified by the
8    United States Department of Veterans Affairs, then the
9    annual exemption is $2,500;
10        (2) if the veteran has a service connected disability
11    of 50% or more but less than 70%, as certified by the
12    United States Department of Veterans Affairs, then the
13    annual exemption is $5,000; and
14        (3) if the veteran has a service connected disability
15    of 70% or more, as certified by the United States
16    Department of Veterans Affairs, then the property is exempt
17    from taxation under this Code.
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    (b-6) Beginning with taxable year 2017, if a homestead
2exemption is granted under this Section for the taxable year
3immediately following the initial year of purchase of a
4qualified residence, the taxpayer is entitled to a refund under
5this Act in an amount equal to the annual exemption that has
6otherwise been granted to the taxpayer under this Section if no
7exemption was granted to the taxpayer during the year of
8purchase of the qualified residence.
9    (c) The tax exemption under this Section carries over to
10the benefit of the veteran's surviving spouse as long as the
11spouse holds the legal or beneficial title to the homestead,
12permanently resides thereon, and does not remarry. If the
13surviving spouse sells the property, an exemption not to exceed
14the amount granted from the most recent ad valorem tax roll may
15be transferred to his or her new residence as long as it is
16used as his or her primary residence and he or she does not
17remarry.
18    (c-1) Beginning with taxable year 2015, nothing in this
19Section shall require the veteran to have qualified for or
20obtained the exemption before death if the veteran was killed
21in the line of duty.
22    (d) The exemption under this Section applies for taxable
23year 2007 and thereafter. A taxpayer who claims an exemption
24under Section 15-165 or 15-168 may not claim an exemption under
25this Section.
26    (e) Each taxpayer who has been granted an exemption under

 

 

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1this Section shall automatically be granted the exemption each
2following year without reapplication must reapply on an annual
3basis. Application must be made during the application period
4in effect for the county of his or her residence. The assessor
5or chief county assessment officer may determine the
6eligibility of residential property to receive the homestead
7exemption provided by this Section by application, visual
8inspection, questionnaire, or other reasonable methods. The
9determination must be made in accordance with guidelines
10established by the Department.
11    (f) For the purposes of this Section:
12    "Qualified residence" means real property, but less any
13portion of that property that is used for commercial purposes,
14with an equalized assessed value of less than $250,000 that is
15the primary residence of a veteran with a disability. Property
16rented for more than 6 months is presumed to be used for
17commercial purposes.
18    "Veteran" means an Illinois resident who has served as a
19member of the United States Armed Forces on active duty or
20State active duty, a member of the Illinois National Guard, or
21a member of the United States Reserve Forces and who has
22received an honorable discharge.
23    "Year of purchase" means the tax year in which the veteran
24bought a qualified residence.
25(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15;
2699-375, eff. 8-17-15; 99-642, eff. 7-28-16.)
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.