Illinois General Assembly - Full Text of HB4247
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Full Text of HB4247  94th General Assembly



State of Illinois
2005 and 2006


Introduced 12/12/2005, by Rep. John E. Bradley


35 ILCS 200/15-165
35 ILCS 200/15-166 new

    Amends the Property Tax Code. Ends the current exemption for disabled veterans with the 2005 tax year. Beginning with the 2006 tax year, provides a property tax exemption for property that is owned and used as a homestead by a disabled veteran or the spouse or unmarried surviving spouse of the veteran. Provides that the amount of the exemption is an amount equal to the assessed value of the property multiplied by the percentage of disability of the veteran. Sets forth requirements for the exemptions. Provides that a surviving spouse may transfer the exemption to homestead property acquired after the veteran's death. Requires an annual application for the exemptions. Effective immediately.

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1     AN ACT concerning revenue.
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4     Section 5. The Property Tax Code is amended by changing
5 Section 15-165 and by adding Section 15-166 as follows:
6     (35 ILCS 200/15-165)
7     Sec. 15-165. Disabled veterans. This Section applies
8 through the 2005 tax year.
9     Property up to an assessed value of $70,000, owned and used
10 exclusively by a disabled veteran, or the spouse or unmarried
11 surviving spouse of the veteran, as a home, is exempt. As used
12 in this Section, a disabled veteran means a person who has
13 served in the Armed Forces of the United States and whose
14 disability is of such a nature that the Federal Government has
15 authorized payment for purchase or construction of Specially
16 Adapted Housing as set forth in the United States Code, Title
17 38, Chapter 21, Section 2101.
18     The exemption applies to housing where Federal funds have
19 been used to purchase or construct special adaptations to suit
20 the veteran's disability.
21     The exemption also applies to housing that is specially
22 adapted to suit the veteran's disability, and purchased
23 entirely or in part by the proceeds of a sale, casualty loss
24 reimbursement, or other transfer of a home for which the
25 Federal Government had previously authorized payment for
26 purchase or construction as Specially Adapted Housing.
27     However, the entire proceeds of the sale, casualty loss
28 reimbursement, or other transfer of that housing shall be
29 applied to the acquisition of subsequent specially adapted
30 housing to the extent that the proceeds equal the purchase
31 price of the subsequently acquired housing.
32     For purposes of this Section, "unmarried surviving spouse"



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1 means the surviving spouse of the veteran at any time after the
2 death of the veteran during which such surviving spouse is not
3 married.
4     This exemption must be reestablished on an annual basis by
5 certification from the Illinois Department of Veterans'
6 Affairs to the Department, which shall forward a copy of the
7 certification to local assessing officials.
8 (Source: P.A. 94-310, eff. 7-25-05.)
9     (35 ILCS 200/15-166 new)
10     Sec. 15-166. Disabled veterans; surviving spouses.
11     (a) This Section applies to tax years 2006 and thereafter.
12     (b) Property that is owned and used exclusively by a
13 disabled veteran, or the spouse or unmarried surviving spouse
14 of the veteran, as a home, is entitled to an exemption in an
15 amount set forth under subsection (c). As used in this Section,
16 a disabled veteran means a veteran who was honorably discharged
17 with a service-connected disability and for whom a letter from
18 the United States Government or United States Department of
19 Veterans Affairs or its predecessor has been issued certifying
20 that the veteran suffers from a disablity. "Veteran" means an
21 Illinois resident who has served as a member of the United
22 States Armed Forces on active duty or State active duty, a
23 member of the Illinois National Guard, or a member of the
24 United States Reserve Forces.
25     (c) The amount of the exemption under this Section is an
26 amount equal to the assessed value of the property multiplied
27 by the percentage of disability of the veteran as certified by
28 the United States Government or United States Department of
29 Veterans Affairs or its predecessor.
30     (d) The production by a veteran or the spouse or surviving
31 spouse of a letter of disability from the United States
32 Government or United States Department of Veterans Affairs or
33 its predecessor before the chief county assessment officer of
34 the county in which property of the veteran lies is prima facie
35 evidence of the fact that the veteran or the surviving spouse



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1 is entitled to the exemption.
2     If the disabled veteran predeceases his or her spouse and
3 if, upon the death of the veteran, the spouse holds the legal
4 or beneficial title to the homestead and permanently resides
5 thereon, then the exemption from taxation carries over to the
6 benefit of the veteran's spouse until such time as he or she
7 remarries or sells or otherwise disposes of the property. If
8 the spouse sells the property, then an exemption not to exceed
9 the amount granted from the most recent ad valorem tax roll may
10 be transferred to his or her new residence, as long as it is
11 used as his or her primary residence and he or she does not
12 remarry.
13     (e) Every person who, on January 1, has the legal title to
14 real or personal property that is entitled to an exemption
15 under this Section must, on or before March 1 of each year,
16 file an application for the exemption with the chief county
17 assessment officer, listing and describing the property for
18 which exemption is claimed and certifying its ownership and
19 use. The Department of Revenue shall prescribe the forms upon
20 which the application is made. The failure to make an
21 application as required under this subsection constitutes a
22 waiver of the exemption privilege for that year.
23     Once an original application for tax exemption has been
24 granted, in each succeeding year on or before February 1, the
25 chief county assessment officer must mail a renewal application
26 to the applicant, and the officer shall accept from each
27 applicant a renewal application on a form to be prescribed by
28 the Department of Revenue. This renewal application shall be
29 accepted as evidence of exemption by the chief county
30 assessment officer unless he or she denies the application.
31     Section 99. Effective date. This Act takes effect upon
32 becoming law.