Rep. Joyce Mason

Filed: 3/19/2021

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 2378

2    AMENDMENT NO. ______. Amend House Bill 2378 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1    years 2007 through 2009 and (ii) 70% for exemptions
2    granted in taxable year 2010 and each taxable year
3    thereafter, as certified by the United States Department
4    of Veterans Affairs, the annual exemption is $5,000; and
5        (2) for veterans with a service-connected disability
6    of at least 50%, but less than (i) 75% for exemptions
7    granted in taxable years 2007 through 2009 and (ii) 70%
8    for exemptions granted in taxable year 2010 and each
9    taxable year thereafter, as certified by the United States
10    Department of Veterans Affairs, the annual exemption is
11    $2,500.
12    (b-3) For taxable years 2015 and thereafter:
13        (1) if the veteran has a service connected disability
14    of 30% or more but less than 50%, as certified by the
15    United States Department of Veterans Affairs, then the
16    annual exemption is $2,500;
17        (2) if the veteran has a service connected disability
18    of 50% or more but less than 70%, as certified by the
19    United States Department of Veterans Affairs, then the
20    annual exemption is $5,000; and
21        (3) if the veteran has a service connected disability
22    of 70% or more, as certified by the United States
23    Department of Veterans Affairs, then the property is
24    exempt from taxation under this Code.
25    (b-5) If a homestead exemption is granted under this
26Section and the person awarded the exemption subsequently

 

 

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1becomes a resident of a facility licensed under the Nursing
2Home Care Act or a facility operated by the United States
3Department of Veterans Affairs, then the exemption shall
4continue (i) so long as the residence continues to be occupied
5by the qualifying person's spouse or (ii) if the residence
6remains unoccupied but is still owned by the person who
7qualified for the homestead exemption.
8    (c) The tax exemption under this Section carries over to
9the benefit of the veteran's surviving spouse as long as the
10spouse holds the legal or beneficial title to the homestead,
11permanently resides thereon, and does not remarry. If the
12surviving spouse sells the property, an exemption not to
13exceed the amount granted from the most recent ad valorem tax
14roll may be transferred to his or her new residence as long as
15it is used as his or her primary residence and he or she does
16not remarry.
17    As used in this subsection (c):
18        (1) for taxable years prior to 2015, "surviving
19    spouse" means the surviving spouse of a veteran who
20    obtained an exemption under this Section prior to his or
21    her death;
22        (2) for taxable years 2015 through 2020, "surviving
23    spouse" means (i) the surviving spouse of a veteran who
24    obtained an exemption under this Section prior to his or
25    her death and (ii) the surviving spouse of a veteran who
26    was killed in the line of duty in the current taxable year

 

 

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1    or any preceding taxable year; and
2        (3) for taxable year 2021 and thereafter, "surviving
3    spouse" means (i) the surviving spouse of a veteran who
4    qualified for the exemption under this Section prior to
5    his or her death, (ii) the surviving spouse of a veteran
6    who was killed in the line of duty in the current taxable
7    year or any preceding taxable year, (iii) the surviving
8    spouse of a veteran who did not obtain an exemption under
9    this Section before death, but who would have qualified
10    for the exemption under this Section in the current
11    taxable year if he or she had survived, and (iv) the
12    surviving spouse of a veteran whose death was determined
13    to be service-connected and who is certified by the United
14    States Department of Veterans Affairs as being a current
15    recipient of Dependency and Indemnity Compensation; a
16    surviving spouse who qualifies under item (iv) shall
17    receive the exemption set forth in paragraph (3) of
18    subsection (b-3).
19    (c-1) Beginning with taxable year 2015, nothing in this
20Section shall require the veteran to have qualified for or
21obtained the exemption before death if the veteran was killed
22in the line of duty.
23    (d) The exemption under this Section applies for taxable
24year 2007 and thereafter. A taxpayer who claims an exemption
25under Section 15-165 or 15-168 may not claim an exemption
26under this Section.

 

 

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1    (e) Each taxpayer who has been granted an exemption under
2this Section must reapply on an annual basis. Application must
3be made during the application period in effect for the county
4of his or her residence. The assessor or chief county
5assessment officer may determine the eligibility of
6residential property to receive the homestead exemption
7provided by this Section by application, visual inspection,
8questionnaire, or other reasonable methods. The determination
9must be made in accordance with guidelines established by the
10Department.
11    (e-1) If the person qualifying for the exemption does not
12occupy the qualified residence as of January 1 of the taxable
13year, the exemption granted under this Section shall be
14prorated on a monthly basis. The prorated exemption shall
15apply beginning with the first complete month in which the
16person occupies the qualified residence.
17    (e-5) Notwithstanding any other provision of law, each
18chief county assessment officer may approve this exemption for
19the 2020 taxable year, without application, for any property
20that was approved for this exemption for the 2019 taxable
21year, provided that:
22        (1) the county board has declared a local disaster as
23    provided in the Illinois Emergency Management Agency Act
24    related to the COVID-19 public health emergency;
25        (2) the owner of record of the property as of January
26    1, 2020 is the same as the owner of record of the property

 

 

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1    as of January 1, 2019;
2        (3) the exemption for the 2019 taxable year has not
3    been determined to be an erroneous exemption as defined by
4    this Code; and
5        (4) the applicant for the 2019 taxable year has not
6    asked for the exemption to be removed for the 2019 or 2020
7    taxable years.
8    Nothing in this subsection shall preclude a veteran whose
9service connected disability rating has changed since the 2019
10exemption was granted from applying for the exemption based on
11the subsequent service connected disability rating.
12    (f) For the purposes of this Section:
13    "Qualified residence" means real property, but less any
14portion of that property that is used for commercial purposes,
15with an equalized assessed value of less than $250,000 that is
16the primary residence of a veteran with a disability. Property
17rented for more than 6 months is presumed to be used for
18commercial purposes.
19    "Veteran" means an Illinois resident who has served as a
20member of the United States Armed Forces on active duty or
21State active duty, a member of the Illinois National Guard, or
22a member of the United States Reserve Forces and who has
23received an honorable discharge.
24(Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
25    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.".