Illinois General Assembly - Full Text of SB3389
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Full Text of SB3389  97th General Assembly


Sen. Michael Noland

Filed: 3/22/2012





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2    AMENDMENT NO. ______. Amend Senate Bill 3389 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Section 15-165 as follows:
6    (35 ILCS 200/15-165)
7    Sec. 15-165. Disabled veterans. Property up to an equalized
8assessed value of $70,000, owned and used exclusively by a
9disabled veteran, or the spouse or unmarried surviving spouse
10of the veteran, as a home, is exempt. As used in this Section,
11a disabled veteran means: (i) for tax years before 2011, a
12person who has served in the Armed Forces of the United States
13and whose disability is of such a nature that the Federal
14Government has authorized payment for purchase or construction
15of Specially Adapted Housing as set forth in the United States
16Code, Title 38, Chapter 21, Section 2101; and (ii) for taxable



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1years 2011 and later, a person who has served in the Armed
2Forces of the United States with a service-connected disability
3of at least 70% as certified by the United States Department of
4Veterans Affairs.
5    The exemption applies to housing where Federal funds have
6been used to purchase or construct special adaptations to suit
7the veteran's disability.
8    The exemption also applies to housing that is specially
9adapted to suit the veteran's disability, and purchased
10entirely or in part by the proceeds of a sale, casualty loss
11reimbursement, or other transfer of a home for which the
12Federal Government had previously authorized payment for
13purchase or construction as Specially Adapted Housing.
14    However, the entire proceeds of the sale, casualty loss
15reimbursement, or other transfer of that housing shall be
16applied to the acquisition of subsequent specially adapted
17housing to the extent that the proceeds equal the purchase
18price of the subsequently acquired housing.
19    For purposes of this Section, "unmarried surviving spouse"
20means the surviving spouse of the veteran at any time after the
21death of the veteran during which such surviving spouse is not
23    This exemption must be reestablished on an annual basis by
24certification from the Illinois Department of Veterans'
25Affairs to the Department, which shall forward a copy of the
26certification to local assessing officials.



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1    A taxpayer who claims an exemption under Section 15-168 or
215-169 may not claim an exemption under this Section.
3    Notwithstanding Sections 6 and 8 of the State Mandates Act,
4no reimbursement by the State is required for the
5implementation of any mandate created by this amendatory Act of
6the 97th General Assembly.
7(Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
8    Section 90. The State Mandates Act is amended by adding
9Section 8.36 as follows:
10    (30 ILCS 805/8.36 new)
11    Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8
12of this Act, no reimbursement by the State is required for the
13implementation of any mandate created by this amendatory Act of
14the 97th General Assembly.
15    Section 99. Effective date. This Act takes effect upon
16becoming law.".