Illinois General Assembly - Full Text of SB2559
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Full Text of SB2559  102nd General Assembly

SB2559 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB2559

 

Introduced 2/26/2021, by Sen. Melinda Bush

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. Provides that, for the 2015 taxable year and thereafter, the exemption for veterans with disabilities also carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year. Provides that, for the 2021 taxable year and thereafter, the exemption for veterans with disabilities also carries over to (i) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived and (ii) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation. Provides that, in the case of a surviving spouse who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation, the property is exempt. Effective immediately.


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

 

 

A BILL FOR

 

SB2559LRB102 16390 HLH 21779 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%

 

 

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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.
10    As used in this subsection (c):
11        (1) for taxable years prior to 2015, "surviving
12    spouse" means the surviving spouse of a veteran who
13    obtained an exemption under this Section prior to his or
14    her death;
15        (2) for taxable years 2015 through 2020, "surviving
16    spouse" means (i) the surviving spouse of a veteran who
17    obtained an exemption under this Section prior to his or
18    her death and (ii) the surviving spouse of a veteran who
19    was killed in the line of duty in the current taxable year
20    or any preceding taxable year; and
21        (3) for taxable year 2021 and thereafter, "surviving
22    spouse" means (i) the surviving spouse of a veteran who
23    qualified for the exemption under this Section prior to
24    his or her death, (ii) the surviving spouse of a veteran
25    who was killed in the line of duty in the current taxable
26    year or any preceding taxable year, (iii) the surviving

 

 

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1    spouse of a veteran who did not obtain an exemption under
2    this Section before death, but who would have qualified
3    for the exemption under this Section in the current
4    taxable year if he or she had survived, and (iv) the
5    surviving spouse of a veteran whose death was determined
6    to be service-connected and who is certified by the United
7    States Department of Veterans Affairs as being a current
8    recipient of Dependency and Indemnity Compensation; a
9    surviving spouse who qualifies under item (iv) shall
10    receive the exemption set forth in paragraph (3) of
11    subsection (b-3).
12    (c-1) Beginning with taxable year 2015, nothing in this
13Section shall require the veteran to have qualified for or
14obtained the exemption before death if the veteran was killed
15in the line of duty.
16    (d) The exemption under this Section applies for taxable
17year 2007 and thereafter. A taxpayer who claims an exemption
18under Section 15-165 or 15-168 may not claim an exemption
19under this Section.
20    (e) Each taxpayer who has been granted an exemption under
21this Section must reapply on an annual basis. Application must
22be made during the application period in effect for the county
23of his or her residence. The assessor or chief county
24assessment officer may determine the eligibility of
25residential property to receive the homestead exemption
26provided by this Section by application, visual inspection,

 

 

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

 

 

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1    Nothing in this subsection shall preclude a veteran whose
2service connected disability rating has changed since the 2019
3exemption was granted from applying for the exemption based on
4the subsequent service connected disability rating.
5    (f) For the purposes of this Section:
6    "Qualified residence" means real property, but less any
7portion of that property that is used for commercial purposes,
8with an equalized assessed value of less than $250,000 that is
9the primary residence of a veteran with a disability. Property
10rented for more than 6 months is presumed to be used for
11commercial purposes.
12    "Veteran" means an Illinois resident who has served as a
13member of the United States Armed Forces on active duty or
14State active duty, a member of the Illinois National Guard, or
15a member of the United States Reserve Forces and who has
16received an honorable discharge.
17(Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.