SB2905 EngrossedLRB098 15106 HLH 50076 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
5Sections 15-165 and 15-169 as follows:
 
6    (35 ILCS 200/15-165)
7    Sec. 15-165. Disabled veterans. Property up to an assessed
8value of $100,000 $70,000, owned and used exclusively by a
9disabled veteran, or the spouse or unmarried surviving spouse
10of the veteran, as a home, is exempt. As used in this Section,
11a disabled veteran means a person who has served in the Armed
12Forces of the United States and whose disability is of such a
13nature that the Federal Government has authorized payment for
14purchase or construction of Specially Adapted Housing as set
15forth in the United States Code, Title 38, Chapter 21, Section
162101.
17    The exemption applies to housing where Federal funds have
18been used to purchase or construct special adaptations to suit
19the veteran's disability.
20    The exemption also applies to housing that is specially
21adapted to suit the veteran's disability, and purchased
22entirely or in part by the proceeds of a sale, casualty loss
23reimbursement, or other transfer of a home for which the

 

 

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1Federal Government had previously authorized payment for
2purchase or construction as Specially Adapted Housing.
3    However, the entire proceeds of the sale, casualty loss
4reimbursement, or other transfer of that housing shall be
5applied to the acquisition of subsequent specially adapted
6housing to the extent that the proceeds equal the purchase
7price of the subsequently acquired housing.
8    Beginning with the 2015 tax year, the exemption also
9applies to housing that is specifically constructed or adapted
10to suit a qualifying veteran's disability if the housing or
11adaptations are donated by a charitable organization, the
12veteran has been approved to receive funds for the purchase or
13construction of Specially Adapted Housing under Title 38,
14Chapter 21, Section 2101 of the United States Code, and the
15home has been inspected and certified by a licensed home
16inspector to be in compliance with applicable standards set
17forth in U.S. Department of Veterans Affairs, Veterans Benefits
18Administration Pamphlet 26-13 Handbook for Design of Specially
19Adapted Housing.
20    For purposes of this Section, "charitable organization"
21means any benevolent, philanthropic, patriotic, or
22eleemosynary entity that solicits and collects funds for
23charitable purposes and includes each local, county, or area
24division of that charitable organization.
25    For purposes of this Section, "unmarried surviving spouse"
26means the surviving spouse of the veteran at any time after the

 

 

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1death of the veteran during which such surviving spouse is not
2married.
3    This exemption must be reestablished on an annual basis by
4certification from the Illinois Department of Veterans'
5Affairs to the Department, which shall forward a copy of the
6certification to local assessing officials.
7    A taxpayer who claims an exemption under Section 15-168 or
815-169 may not claim an exemption under this Section.
9(Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
 
10    (35 ILCS 200/15-169)
11    Sec. 15-169. Disabled veterans standard homestead
12exemption.
13    (a) Beginning with taxable year 2007, an annual homestead
14exemption, limited to the amounts set forth in subsection (b),
15is granted for property that is used as a qualified residence
16by a disabled veteran.
17    (b) The amount of the exemption under this Section is as
18follows:
19        (1) for veterans with a service-connected disability
20    of at least (i) 75% for exemptions granted in taxable years
21    2007 through 2009 and (ii) 70% for exemptions granted in
22    taxable year 2010 and each taxable year thereafter, as
23    certified by the United States Department of Veterans
24    Affairs, the annual exemption is $5,000; and
25        (2) for veterans with a service-connected disability

 

 

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1    of at least 50%, but less than (i) 75% for exemptions
2    granted in taxable years 2007 through 2009 and (ii) 70% for
3    exemptions granted in taxable year 2010 and each taxable
4    year thereafter, as certified by the United States
5    Department of Veterans Affairs, the annual exemption is
6    $2,500.
7    (b-5) If a homestead exemption is granted under this
8Section and the person awarded the exemption subsequently
9becomes a resident of a facility licensed under the Nursing
10Home Care Act or a facility operated by the United States
11Department of Veterans Affairs, then the exemption shall
12continue (i) so long as the residence continues to be occupied
13by the qualifying person's spouse or (ii) if the residence
14remains unoccupied but is still owned by the person who
15qualified for the homestead exemption.
16    (c) The tax exemption under this Section carries over to
17the benefit of the veteran's surviving spouse as long as the
18spouse holds the legal or beneficial title to the homestead,
19permanently resides thereon, and does not remarry. If the
20surviving spouse sells the property, an exemption not to exceed
21the amount granted from the most recent ad valorem tax roll may
22be transferred to his or her new residence as long as it is
23used as his or her primary residence and he or she does not
24remarry.
25    (c-1) Beginning with taxable year 2015, nothing in this
26Section shall require the veteran to have qualified for or

 

 

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1obtained the exemption before death if the veteran was killed
2in the line of duty.
3    (d) The exemption under this Section applies for taxable
4year 2007 and thereafter. A taxpayer who claims an exemption
5under Section 15-165 or 15-168 may not claim an exemption under
6this Section.
7    (e) Each taxpayer who has been granted an exemption under
8this Section must reapply on an annual basis. Application must
9be made during the application period in effect for the county
10of his or her residence. The assessor or chief county
11assessment officer may determine the eligibility of
12residential property to receive the homestead exemption
13provided by this Section by application, visual inspection,
14questionnaire, or other reasonable methods. The determination
15must be made in accordance with guidelines established by the
16Department.
17    (f) For the purposes of this Section:
18    "Qualified residence" means real property, but less any
19portion of that property that is used for commercial purposes,
20with an equalized assessed value of less than $250,000 that is
21the disabled veteran's primary residence. Property rented for
22more than 6 months is presumed to be used for commercial
23purposes.
24    "Veteran" means an Illinois resident who has served as a
25member of the United States Armed Forces on active duty or
26State active duty, a member of the Illinois National Guard, or

 

 

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1a member of the United States Reserve Forces and who has
2received an honorable discharge.
3(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
497-333, eff. 8-12-11.)
 
5    Section 10. The Mobile Home Local Services Tax Act is
6amended by changing Section 7.5 as follows:
 
7    (35 ILCS 515/7.5)
8    Sec. 7.5. Exemption for disabled veterans.
9    (a) Beginning on January 1, 2004, a mobile home owned and
10used exclusively by a disabled veteran or the spouse or
11unmarried surviving spouse of the veteran as a home, is exempt
12from the tax imposed under this Act.
13    Beginning with the 2015 tax year, the exemption also
14applies to housing that is specifically constructed or adapted
15to suit a qualifying veteran's disability if the housing or
16adaptations are donated by a charitable organization, the
17veteran has been approved to receive funds for the purchase or
18construction of Specially Adapted Housing under Title 38,
19Chapter 21, Section 2101 of the United States Code, and the
20home has been inspected and certified by a licensed home
21inspector to be in compliance with applicable standards set
22forth in U.S. Department of Veterans Affairs, Veterans Benefits
23Administration Pamphlet 26-13 Handbook for Design of Specially
24Adapted Housing.

 

 

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1    (b) As used in this Section:
2    "Disabled veteran" means a person who has served in the
3armed forces of the United States and whose disability is of
4such a nature that the federal government has authorized
5payment for purchase or construction of specially adapted
6housing as set forth in the United States Code, Title 38,
7Chapter 21, Section 2101.
8    For purposes of this Section, "charitable organization"
9means any benevolent, philanthropic, patriotic, or
10eleemosynary entity that solicits and collects funds for
11charitable purposes and includes each local, county, or area
12division of that charitable organization.
13    "Unmarried surviving spouse" means the surviving spouse of
14the veteran at any time after the death of the veteran during
15which the surviving spouse is not married.
16    (c) Eligibility for this exemption must be reestablished on
17an annual basis by certification from the Illinois Department
18of Veterans' Affairs to the county clerk of the county in which
19the exempt mobile home is located. The county clerk shall
20forward a copy of the certification to local assessing
21officials.
22(Source: P.A. 93-146, eff. 7-10-03.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.