SB1691 EngrossedLRB102 12630 HLH 17969 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
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%



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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.



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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. If a veteran with a surviving spouse was in the
10process of review to receive the tax exemption under this
11Section, but the veteran died before the exemption was
12approved, then the application process shall continue and any
13subsequent approval granted to the veteran shall carry over to
14the spouse as long as the spouse meets the requirements of this
15subsection (c).
16    (c-1) Beginning with taxable year 2015, nothing in this
17Section shall require the veteran to have qualified for or
18obtained the exemption before death if the veteran was killed
19in the line of duty.
20    (d) The exemption under this Section applies for taxable
21year 2007 and thereafter. A taxpayer who claims an exemption
22under Section 15-165 or 15-168 may not claim an exemption
23under this Section.
24    (e) Each taxpayer who has been granted an exemption under
25this Section must reapply on an annual basis. Application must
26be made during the application period in effect for the county



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



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