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Full Text of HB1963  102nd General Assembly

HB1963 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1963

 

Introduced 2/17/2021, by Rep. Jeff Keicher

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. In provisions granting a homestead exemption for veterans with disabilities, provides that, if the veteran has a service connected, permanent disability of at least 60%, as certified by the United States Department of Veterans Affairs, then the property is exempt from taxation. Effective immediately.


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

 

 

A BILL FOR

 

HB1963LRB102 10982 HLH 16314 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
11(b), and (b-3), and (b-4) is granted for property that is used
12as a qualified residence 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 through 2020 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-4) For taxable years 2021 and thereafter:
19        (1) if the veteran has a service connected disability
20    of 30% or more but less than 50%, as certified by the
21    United States Department of Veterans Affairs, then the
22    annual exemption is $2,500;
23        (2) if the veteran has a service connected disability
24    of 50% or more but less than 70%, as certified by the
25    United States Department of Veterans Affairs, then the
26    annual exemption is $5,000; and

 

 

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1        (3) if the veteran has: (i) a service connected
2    disability of 70% or more, as certified by the United
3    States Department of Veterans Affairs; or (ii) a service
4    connected, permanent disability of at least 60%, as
5    certified by the United States Department of Veterans
6    Affairs, then the property is exempt from taxation under
7    this Code.
8    (b-5) If a homestead exemption is granted under this
9Section and the person awarded the exemption subsequently
10becomes a resident of a facility licensed under the Nursing
11Home Care Act or a facility operated by the United States
12Department of Veterans Affairs, then the exemption shall
13continue (i) so long as the residence continues to be occupied
14by the qualifying person's spouse or (ii) if the residence
15remains unoccupied but is still owned by the person who
16qualified for the homestead exemption.
17    (c) The tax exemption under this Section carries over to
18the benefit of the veteran's surviving spouse as long as the
19spouse holds the legal or beneficial title to the homestead,
20permanently resides thereon, and does not remarry. If the
21surviving spouse sells the property, an exemption not to
22exceed the amount granted from the most recent ad valorem tax
23roll may be transferred to his or her new residence as long as
24it is used as his or her primary residence and he or she does
25not remarry.
26    (c-1) Beginning with taxable year 2015, nothing in this

 

 

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1Section shall require the veteran to have qualified for or
2obtained the exemption before death if the veteran was killed
3in the line of duty.
4    (d) The exemption under this Section applies for taxable
5year 2007 and thereafter. A taxpayer who claims an exemption
6under Section 15-165 or 15-168 may not claim an exemption
7under this Section.
8    (e) Each taxpayer who has been granted an exemption under
9this Section must reapply on an annual basis. Application must
10be made during the application period in effect for the county
11of his or her residence. The assessor or chief county
12assessment officer may determine the eligibility of
13residential property to receive the homestead exemption
14provided by this Section by application, visual inspection,
15questionnaire, or other reasonable methods. The determination
16must be made in accordance with guidelines established by the
17Department.
18    (e-1) If the person qualifying for the exemption does not
19occupy the qualified residence as of January 1 of the taxable
20year, the exemption granted under this Section shall be
21prorated on a monthly basis. The prorated exemption shall
22apply beginning with the first complete month in which the
23person occupies the qualified residence.
24    (e-5) Notwithstanding any other provision of law, each
25chief county assessment officer may approve this exemption for
26the 2020 taxable year, without application, for any property

 

 

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1that was approved for this exemption for the 2019 taxable
2year, provided that:
3        (1) the county board has declared a local disaster as
4    provided in the Illinois Emergency Management Agency Act
5    related to the COVID-19 public health emergency;
6        (2) the owner of record of the property as of January
7    1, 2020 is the same as the owner of record of the property
8    as of January 1, 2019;
9        (3) the exemption for the 2019 taxable year has not
10    been determined to be an erroneous exemption as defined by
11    this Code; and
12        (4) the applicant for the 2019 taxable year has not
13    asked for the exemption to be removed for the 2019 or 2020
14    taxable years.
15    Nothing in this subsection shall preclude a veteran whose
16service connected disability rating has changed since the 2019
17exemption was granted from applying for the exemption based on
18the subsequent service connected disability rating.
19    (f) For the purposes of this Section:
20    "Qualified residence" means real property, but less any
21portion of that property that is used for commercial purposes,
22with an equalized assessed value of less than $250,000 that is
23the primary residence of a veteran with a disability. Property
24rented for more than 6 months is presumed to be used for
25commercial purposes.
26    "Veteran" means an Illinois resident who has served as a

 

 

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1member of the United States Armed Forces on active duty or
2State active duty, a member of the Illinois National Guard, or
3a member of the United States Reserve Forces and who has
4received an honorable discharge.
5(Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.