102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0779

 

Introduced 2/10/2021, by Rep. Patrick Windhorst

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. Provides that the homestead exemption for veterans with disabilities carries over to the benefit of the veteran's surviving spouse if the veteran resided outside of the State but otherwise qualified for the exemption at the time of his or her death and the surviving spouse relocates to Illinois after the death of the veteran. Effective immediately.


LRB102 10620 HLH 15949 b

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

 

 

A BILL FOR

 

HB0779LRB102 10620 HLH 15949 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
17    years 2007 through 2009 and (ii) 70% for exemptions
18    granted in taxable year 2010 and each taxable year
19    thereafter, as certified by the United States Department
20    of Veterans 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%

 

 

HB0779- 2 -LRB102 10620 HLH 15949 b

1    for exemptions granted in taxable year 2010 and each
2    taxable 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
17    exempt 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.

 

 

HB0779- 3 -LRB102 10620 HLH 15949 b

1    (c) The tax exemption under this Section carries over to
2the benefit of the veteran's surviving spouse as long as the
3spouse holds the legal or beneficial title to the homestead,
4permanently resides thereon, and does not remarry. If the
5surviving spouse sells the property, an exemption not to
6exceed the amount granted from the most recent ad valorem tax
7roll may be transferred to his or her new residence as long as
8it is used as his or her primary residence and he or she does
9not remarry. The tax exemption under this Section also carries
10over to the benefit of the veteran's surviving spouse if the
11veteran resided outside of the State but otherwise qualified
12for the exemption at the time of his or her death and the
13surviving spouse relocates to Illinois after the death of the
14veteran.
15    (c-1) Beginning with taxable year 2015, nothing in this
16Section shall require the veteran to have qualified for or
17obtained the exemption before death if the veteran was killed
18in the line of duty.
19    (d) The exemption under this Section applies for taxable
20year 2007 and thereafter. A taxpayer who claims an exemption
21under Section 15-165 or 15-168 may not claim an exemption
22under this Section.
23    (e) Each taxpayer who has been granted an exemption under
24this Section must reapply on an annual basis. Application must
25be made during the application period in effect for the county
26of his or her residence. The assessor or chief county

 

 

HB0779- 4 -LRB102 10620 HLH 15949 b

1assessment officer may determine the eligibility of
2residential property to receive the homestead exemption
3provided by this Section by application, visual inspection,
4questionnaire, or other reasonable methods. The determination
5must be made in accordance with guidelines established by the
6Department.
7    (e-1) If the person qualifying for the exemption does not
8occupy the qualified residence as of January 1 of the taxable
9year, the exemption granted under this Section shall be
10prorated on a monthly basis. The prorated exemption shall
11apply beginning with the first complete month in which the
12person occupies the qualified residence.
13    (f) For the purposes of this Section:
14    "Qualified residence" means real property, but less any
15portion of that property that is used for commercial purposes,
16with an equalized assessed value of less than $250,000 that is
17the primary residence of a veteran with a disability. Property
18rented for more than 6 months is presumed to be used for
19commercial purposes.
20    "Veteran" means an Illinois resident who has served as a
21member of the United States Armed Forces on active duty or
22State active duty, a member of the Illinois National Guard, or
23a member of the United States Reserve Forces and who has
24received an honorable discharge.
25(Source: P.A. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15;
2699-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
 

 

 

HB0779- 5 -LRB102 10620 HLH 15949 b

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