Illinois General Assembly - Full Text of HB5063
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Full Text of HB5063  102nd General Assembly

HB5063 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5063

 

Introduced 1/27/2022, by Rep. Norine K. Hammond

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. Provides that a veteran who has a service connected disability of 100% need not reapply for the homestead exemption for veterans with disabilities. Effective immediately.


LRB102 25011 HLH 34268 b

 

 

A BILL FOR

 

HB5063LRB102 25011 HLH 34268 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    (c-1) Beginning with taxable year 2015, nothing in this
11Section shall require the veteran to have qualified for or
12obtained the exemption before death if the veteran was killed
13in the line of duty.
14    (d) The exemption under this Section applies for taxable
15year 2007 and thereafter. A taxpayer who claims an exemption
16under Section 15-165 or 15-168 may not claim an exemption
17under this Section.
18    (e) Each taxpayer who has been granted an exemption under
19this Section must reapply on an annual basis, except that a
20veteran who has a service connected disability of 100%, as
21certified by the United States Department of Veterans Affairs,
22and a surviving spouse of such a veteran who qualifies under
23subsection (c), need not reapply after the initial exemption
24is approved. Application must be made during the application
25period in effect for the county of his or her residence. The
26assessor or chief county assessment officer may determine the

 

 

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

 

 

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1    asked for the exemption to be removed for the 2019 or 2020
2    taxable years.
3    Nothing in this subsection shall preclude a veteran whose
4service connected disability rating has changed since the 2019
5exemption was granted from applying for the exemption based on
6the subsequent service connected disability rating.
7    (e-10) Notwithstanding any other provision of law, each
8chief county assessment officer may approve this exemption for
9the 2021 taxable year, without application, for any property
10that was approved for this exemption for the 2020 taxable
11year, if:
12        (1) the county board has declared a local disaster as
13    provided in the Illinois Emergency Management Agency Act
14    related to the COVID-19 public health emergency;
15        (2) the owner of record of the property as of January
16    1, 2021 is the same as the owner of record of the property
17    as of January 1, 2020;
18        (3) the exemption for the 2020 taxable year has not
19    been determined to be an erroneous exemption as defined by
20    this Code; and
21        (4) the taxpayer for the 2020 taxable year has not
22    asked for the exemption to be removed for the 2020 or 2021
23    taxable years.
24    Nothing in this subsection shall preclude a veteran whose
25service connected disability rating has changed since the 2020
26exemption was granted from applying for the exemption based on

 

 

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1the subsequent service connected disability rating.
2    (f) For the purposes of this Section:
3    "Qualified residence" means real property, but less any
4portion of that property that is used for commercial purposes,
5with an equalized assessed value of less than $250,000 that is
6the primary residence of a veteran with a disability. Property
7rented for more than 6 months is presumed to be used for
8commercial purposes.
9    "Veteran" means an Illinois resident who has served as a
10member of the United States Armed Forces on active duty or
11State active duty, a member of the Illinois National Guard, or
12a member of the United States Reserve Forces and who has
13received an honorable discharge.
14(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.