Full Text of SB2905 98th General Assembly
SB2905eng 98TH GENERAL ASSEMBLY |
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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 | | Sections 15-165 and 15-169 as follows:
| 6 | | (35 ILCS 200/15-165)
| 7 | | Sec. 15-165. Disabled veterans. Property up to an assessed | 8 | | value of $100,000 $70,000 ,
owned and used exclusively by a | 9 | | disabled veteran, or the spouse or unmarried
surviving spouse | 10 | | of the veteran, as a home, is exempt. As used in this
Section, | 11 | | a disabled veteran means a person who has served in the Armed | 12 | | Forces
of the United States and whose disability is of such a | 13 | | nature that the Federal
Government has authorized payment for | 14 | | purchase or construction of Specially
Adapted Housing as set | 15 | | forth in the United States Code, Title 38, Chapter 21,
Section | 16 | | 2101.
| 17 | | The exemption applies to housing where Federal funds have | 18 | | been used to
purchase or construct special adaptations to suit | 19 | | the veteran's disability.
| 20 | | The exemption also applies to housing that is specially | 21 | | adapted to suit the
veteran's disability, and purchased | 22 | | entirely or in part by the proceeds of a
sale, casualty loss | 23 | | reimbursement, or other transfer of a home for which the
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| 1 | | Federal Government had previously authorized payment for | 2 | | purchase or
construction as Specially Adapted Housing.
| 3 | | However, the entire proceeds of the sale, casualty loss | 4 | | reimbursement, or
other transfer of that housing shall be | 5 | | applied to the acquisition of
subsequent specially adapted | 6 | | housing to the extent that the proceeds equal the
purchase | 7 | | price of the subsequently acquired housing.
| 8 | | Beginning with the 2015 tax year, the exemption also | 9 | | applies to housing that is specifically constructed or adapted | 10 | | to suit a qualifying veteran's disability if the housing or | 11 | | adaptations are donated by a charitable organization, the | 12 | | veteran has been approved to receive funds for the purchase or | 13 | | construction of Specially Adapted Housing under Title 38, | 14 | | Chapter 21, Section 2101 of the United States Code, and the | 15 | | home has been inspected and certified by a licensed home | 16 | | inspector to be in compliance with applicable standards set | 17 | | forth in U.S. Department of Veterans Affairs, Veterans Benefits | 18 | | Administration Pamphlet 26-13 Handbook for Design of Specially | 19 | | Adapted Housing. | 20 | | For purposes of this Section, "charitable organization" | 21 | | means any benevolent, philanthropic, patriotic,
or | 22 | | eleemosynary entity that solicits and
collects funds for | 23 | | charitable purposes and includes each local, county, or
area | 24 | | division of that charitable organization. | 25 | | For purposes of this Section, "unmarried surviving spouse" | 26 | | means the
surviving spouse of the veteran at any time after the |
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| 1 | | death of the veteran
during which such surviving spouse is not | 2 | | married.
| 3 | | This exemption must be reestablished on an annual basis by
| 4 | | certification from the Illinois Department of Veterans' | 5 | | Affairs to the
Department, which shall forward a copy of the | 6 | | certification to local
assessing officials.
| 7 | | A taxpayer who claims an exemption under Section 15-168 or | 8 | | 15-169 may not claim an exemption under this Section.
| 9 | | (Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
| 10 | | (35 ILCS 200/15-169) | 11 | | Sec. 15-169. Disabled veterans standard homestead | 12 | | exemption. | 13 | | (a) Beginning with taxable year 2007, an annual homestead | 14 | | exemption, limited to the amounts set forth in subsection (b), | 15 | | is granted for property that is used as a qualified residence | 16 | | by a disabled veteran. | 17 | | (b) The amount of the exemption under this Section is as | 18 | | follows: | 19 | | (1) for veterans with a service-connected disability | 20 | | of at least (i) 75% for exemptions granted in taxable years | 21 | | 2007 through 2009 and (ii) 70% for exemptions granted in | 22 | | taxable year 2010 and each taxable year thereafter, as | 23 | | certified by the United States Department of Veterans | 24 | | Affairs, the annual exemption is $5,000; and | 25 | | (2) for veterans with a service-connected disability |
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| 1 | | of at least 50%, but less than (i) 75% for exemptions | 2 | | granted in taxable years 2007 through 2009 and (ii) 70% for | 3 | | exemptions granted in taxable year 2010 and each taxable | 4 | | year thereafter, as certified by the United States | 5 | | Department of Veterans Affairs, the annual exemption is | 6 | | $2,500. | 7 | | (b-5) If a homestead exemption is granted under this | 8 | | Section and the person awarded the exemption subsequently | 9 | | becomes a resident of a facility licensed under the Nursing | 10 | | Home Care Act or a facility operated by the United States | 11 | | Department of Veterans Affairs, then the exemption shall | 12 | | continue (i) so long as the residence continues to be occupied | 13 | | by the qualifying person's spouse or (ii) if the residence | 14 | | remains unoccupied but is still owned by the person who | 15 | | qualified for the homestead exemption. | 16 | | (c) The tax exemption under this Section carries over to | 17 | | the benefit of the veteran's
surviving spouse as long as the | 18 | | spouse holds the legal or
beneficial title to the homestead, | 19 | | permanently resides
thereon, and does not remarry. If the | 20 | | surviving spouse sells
the property, an exemption not to exceed | 21 | | the amount granted
from the most recent ad valorem tax roll may | 22 | | be transferred to
his or her new residence as long as it is | 23 | | used as his or her
primary residence and he or she does not | 24 | | remarry. | 25 | | (c-1) Beginning with taxable year 2015, nothing in this | 26 | | Section shall require the veteran to have qualified for or |
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| 1 | | obtained the exemption before death if the veteran was killed | 2 | | in the line of duty. | 3 | | (d) The exemption under this Section applies for taxable | 4 | | year 2007 and thereafter. A taxpayer who claims an exemption | 5 | | under Section 15-165 or 15-168 may not claim an exemption under | 6 | | this Section. | 7 | | (e) Each taxpayer who has been granted an exemption under | 8 | | this Section must reapply on an annual basis. Application must | 9 | | be made during the application period
in effect for the county | 10 | | of his or her residence. The assessor
or chief county | 11 | | assessment officer may determine the
eligibility of | 12 | | residential property to receive the homestead
exemption | 13 | | provided by this Section by application, visual
inspection, | 14 | | questionnaire, or other reasonable methods. The
determination | 15 | | must be made in accordance with guidelines
established by the | 16 | | Department. | 17 | | (f) For the purposes of this Section: | 18 | | "Qualified residence" means real
property, but less any | 19 | | portion of that property that is used for
commercial purposes, | 20 | | with an equalized assessed value of less than $250,000 that is | 21 | | the disabled veteran's primary residence. Property rented for | 22 | | more than 6 months is
presumed to be used for commercial | 23 | | purposes. | 24 | | "Veteran" means an Illinois resident who has served as a
| 25 | | member of the United States Armed Forces on active duty or
| 26 | | State active duty, a member of the Illinois National Guard, or
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| 1 | | a member of the United States Reserve Forces and who has | 2 | | received an honorable discharge. | 3 | | (Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10; | 4 | | 97-333, eff. 8-12-11.)
| 5 | | Section 10. The Mobile Home Local Services Tax Act is | 6 | | amended by changing Section 7.5 as follows:
| 7 | | (35 ILCS 515/7.5)
| 8 | | Sec. 7.5. Exemption for disabled veterans.
| 9 | | (a) Beginning on January 1, 2004, a mobile home owned and | 10 | | used exclusively
by a disabled veteran or the spouse or | 11 | | unmarried surviving spouse of the
veteran as a home, is exempt | 12 | | from the tax imposed under this Act.
| 13 | | Beginning with the 2015 tax year, the exemption also | 14 | | applies to housing that is specifically constructed or adapted | 15 | | to suit a qualifying veteran's disability if the housing or | 16 | | adaptations are donated by a charitable organization, the | 17 | | veteran has been approved to receive funds for the purchase or | 18 | | construction of Specially Adapted Housing under Title 38, | 19 | | Chapter 21, Section 2101 of the United States Code, and the | 20 | | home has been inspected and certified by a licensed home | 21 | | inspector to be in compliance with applicable standards set | 22 | | forth in U.S. Department of Veterans Affairs, Veterans Benefits | 23 | | Administration Pamphlet 26-13 Handbook for Design of Specially | 24 | | Adapted Housing. |
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| 1 | | (b) As used in this Section:
| 2 | | "Disabled veteran" means a person who has served in the | 3 | | armed forces of
the
United States and whose disability is of | 4 | | such a nature that the federal
government has
authorized | 5 | | payment for purchase or construction of specially adapted | 6 | | housing as
set
forth in the United States Code, Title 38, | 7 | | Chapter 21, Section 2101.
| 8 | | For purposes of this Section, "charitable organization" | 9 | | means any benevolent, philanthropic, patriotic,
or | 10 | | eleemosynary entity that solicits and
collects funds for | 11 | | charitable purposes and includes each local, county, or
area | 12 | | division of that charitable organization. | 13 | | "Unmarried surviving spouse" means the surviving spouse of | 14 | | the veteran at any
time after the death of the veteran during | 15 | | which the surviving spouse is not
married.
| 16 | | (c) Eligibility for this exemption must be reestablished on | 17 | | an annual basis
by certification from the Illinois Department | 18 | | of Veterans' Affairs to the
county clerk of the county in which | 19 | | the exempt mobile home is located. The
county
clerk shall | 20 | | forward a copy of the certification to local assessing | 21 | | officials.
| 22 | | (Source: P.A. 93-146, eff. 7-10-03.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.
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