101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4711

 

Introduced 2/18/2020, by Rep. Joe Sosnowski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that, if the veteran has a service connected disability of 10% or more but less than 30%, as certified by the United States Department of Veterans Affairs, then the annual exemption is $1,500 (currently, there is no exemption if the veteran has a service connected disability of less than 30%). Effective immediately.


LRB101 17544 HLH 66962 b

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

 

 

A BILL FOR

 

HB4711LRB101 17544 HLH 66962 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), and (b-4) is granted for property that is used as a
12qualified residence 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

 

 

HB4711- 2 -LRB101 17544 HLH 66962 b

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 through 2020 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-4) For taxable years 2020 and thereafter:
19        (1) if the veteran has a service connected disability
20    of 10% or more but less than 30%, as certified by the
21    United States Department of Veterans Affairs, then the
22    annual exemption is $1,500;
23        (2) if the veteran has a service connected disability
24    of 30% or more but less than 50%, as certified by the
25    United States Department of Veterans Affairs, then the
26    annual exemption is $2,500;

 

 

HB4711- 3 -LRB101 17544 HLH 66962 b

1        (3) if the veteran has a service connected disability
2    of 50% or more but less than 70%, as certified by the
3    United States Department of Veterans Affairs, then the
4    annual exemption is $5,000; and
5        (4) if the veteran has a service connected disability
6    of 70% or more, as certified by the United States
7    Department of Veterans Affairs, then the property is exempt
8    from taxation under this Code.
9    (b-5) If a homestead exemption is granted under this
10Section and the person awarded the exemption subsequently
11becomes a resident of a facility licensed under the Nursing
12Home Care Act or a facility operated by the United States
13Department of Veterans Affairs, then the exemption shall
14continue (i) so long as the residence continues to be occupied
15by the qualifying person's spouse or (ii) if the residence
16remains unoccupied but is still owned by the person who
17qualified for the homestead exemption.
18    (c) The tax exemption under this Section carries over to
19the benefit of the veteran's surviving spouse as long as the
20spouse holds the legal or beneficial title to the homestead,
21permanently resides thereon, and does not remarry. If the
22surviving spouse sells the property, an exemption not to exceed
23the amount granted from the most recent ad valorem tax roll may
24be transferred to his or her new residence as long as it is
25used as his or her primary residence and he or she does not
26remarry.

 

 

HB4711- 4 -LRB101 17544 HLH 66962 b

1    (c-1) Beginning with taxable year 2015, nothing in this
2Section shall require the veteran to have qualified for or
3obtained the exemption before death if the veteran was killed
4in the line of duty.
5    (d) The exemption under this Section applies for taxable
6year 2007 and thereafter. A taxpayer who claims an exemption
7under Section 15-165 or 15-168 may not claim an exemption under
8this Section.
9    (e) Each taxpayer who has been granted an exemption under
10this Section must reapply on an annual basis. Application must
11be made during the application period in effect for the county
12of his or her residence. The assessor or chief county
13assessment officer may determine the eligibility of
14residential property to receive the homestead exemption
15provided by this Section by application, visual inspection,
16questionnaire, or other reasonable methods. The determination
17must be made in accordance with guidelines established by the
18Department.
19    (e-1) If the person qualifying for the exemption does not
20occupy the qualified residence as of January 1 of the taxable
21year, the exemption granted under this Section shall be
22prorated on a monthly basis. The prorated exemption shall apply
23beginning with the first complete month in which the person
24occupies the qualified residence.
25    (f) For the purposes of this Section:
26    "Qualified residence" means real property, but less any

 

 

HB4711- 5 -LRB101 17544 HLH 66962 b

1portion of that property that is used for commercial purposes,
2with an equalized assessed value of less than $250,000 that is
3the primary residence of a veteran with a disability. Property
4rented for more than 6 months is presumed to be used for
5commercial purposes.
6    "Veteran" means an Illinois resident who has served as a
7member of the United States Armed Forces on active duty or
8State active duty, a member of the Illinois National Guard, or
9a member of the United States Reserve Forces and who has
10received an honorable discharge.
11(Source: P.A. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15;
1299-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
 
13    Section 99. Effective date. This Act takes effect upon
14becoming law.