State of Illinois
2011 and 2012


Introduced 2/8/2012, by Rep. Jim Watson


35 ILCS 200/15-169

    Amends the Property Tax Code. Provides that a veteran's surviving spouse is eligible for the disabled veterans' standard homestead exemption if the veteran would have qualified for the benefit but died before October 12, 2007. Effective immediately.

LRB097 16921 HLH 62109 b






HB5128LRB097 16921 HLH 62109 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. Disabled veterans standard homestead
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsection (b),
11is granted for property that is used as a qualified residence
12by a disabled veteran.
13    (b) The amount of the exemption under this Section is as
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-5) If a homestead exemption is granted under this
6Section and the person awarded the exemption subsequently
7becomes a resident of a facility licensed under the Nursing
8Home Care Act or a facility operated by the United States
9Department of Veterans Affairs, then the exemption shall
10continue (i) so long as the residence continues to be occupied
11by the qualifying person's spouse or (ii) if the residence
12remains unoccupied but is still owned by the person who
13qualified for the homestead exemption.
14    (c) The tax exemption under this Section carries over to
15the benefit of the veteran's surviving spouse as long as the
16spouse holds the legal or beneficial title to the homestead,
17permanently resides thereon, and does not remarry. A surviving
18spouse of a disabled veteran is eligible for this exemption if
19the veteran would have qualified for the exemption but died
20before October 12, 2007. If the surviving spouse sells the
21property, an exemption not to exceed the amount granted from
22the most recent ad valorem tax roll may be transferred to his
23or her new residence as long as it is used as his or her primary
24residence and he or she does not remarry.
25    (d) The exemption under this Section applies for taxable
26year 2007 and thereafter. A taxpayer who claims an exemption



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1under Section 15-165 or 15-168 may not claim an exemption under
2this Section.
3    (e) Each taxpayer who has been granted an exemption under
4this Section must reapply on an annual basis. Application must
5be made during the application period in effect for the county
6of his or her residence. The assessor or chief county
7assessment officer may determine the eligibility of
8residential property to receive the homestead exemption
9provided by this Section by application, visual inspection,
10questionnaire, or other reasonable methods. The determination
11must be made in accordance with guidelines established by the
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 disabled veteran's primary residence. Property rented for
18more than 6 months is presumed to be used for commercial
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. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
2697-333, eff. 8-12-11.)



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