Illinois General Assembly - Full Text of HB5813
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Full Text of HB5813  98th General Assembly




State of Illinois
2013 and 2014


Introduced , by Rep. Brian W. Stewart


35 ILCS 200/15-169

    Amends the Property Tax Code. In a Section concerning the disabled veterans standard homestead exemption, provides that, for taxable years 2014 and thereafter, if the veteran has a service connected disability of 30% or more, then the property is exempt from taxation under the Code. Effective immediately.

LRB098 18467 HLH 53604 b






HB5813LRB098 18467 HLH 53604 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. Disabled veterans standard homestead
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsection (b),
11is granted for property that is used as a qualified residence
12by a disabled veteran.
13    (b) For taxable years prior to 2014, the 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 years
17    2007 through 2009 and (ii) 70% for exemptions granted in
18    taxable year 2010 and each taxable year thereafter, as
19    certified by the United States Department of Veterans
20    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% for



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1    exemptions granted in taxable year 2010 and each taxable
2    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 2014 and thereafter, if the veteran
6has a service connected disability of 30% or more, then the
7property is exempt from taxation under 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 exceed
22the amount granted from the most recent ad valorem tax roll may
23be transferred to his or her new residence as long as it is
24used as his or her primary residence and he or she does not
26    (d) The exemption under this Section applies for taxable



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1year 2007 and thereafter. A taxpayer who claims an exemption
2under Section 15-165 or 15-168 may not claim an exemption under
3this Section.
4    (e) Each taxpayer who has been granted an exemption under
5this Section must reapply on an annual basis. Application must
6be made during the application period in effect for the county
7of his or her residence. The assessor or chief county
8assessment officer may determine the eligibility of
9residential property to receive the homestead exemption
10provided by this Section by application, visual inspection,
11questionnaire, or other reasonable methods. The determination
12must be made in accordance with guidelines established by the
14    (f) For the purposes of this Section:
15    "Qualified residence" means real property, but less any
16portion of that property that is used for commercial purposes,
17with an equalized assessed value of less than $250,000 that is
18the disabled veteran's primary residence. Property rented for
19more than 6 months is presumed to be used for commercial
21    "Veteran" means an Illinois resident who has served as a
22member of the United States Armed Forces on active duty or
23State active duty, a member of the Illinois National Guard, or
24a member of the United States Reserve Forces and who has
25received an honorable discharge.
26(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;



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197-333, eff. 8-12-11.)
2    Section 99. Effective date. This Act takes effect upon
3becoming law.