Illinois General Assembly - Full Text of SB2905
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Full Text of SB2905  98th General Assembly

SB2905sam001 98TH GENERAL ASSEMBLY

Sen. Michael E. Hastings

Filed: 3/5/2014

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2905

2    AMENDMENT NO. ______. Amend Senate Bill 2905 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 15-165 and 15-169 as follows:
 
6    (35 ILCS 200/15-165)
7    Sec. 15-165. Disabled veterans. Property up to an assessed
8value of $100,000 $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 a person who has served in the Armed
12Forces of the United States and whose disability is of such a
13nature that the Federal Government has authorized payment for
14purchase or construction of Specially Adapted Housing as set
15forth in the United States Code, Title 38, Chapter 21, Section
162101.

 

 

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1    The exemption applies to housing where Federal funds have
2been used to purchase or construct special adaptations to suit
3the veteran's disability.
4    The exemption also applies to housing that is specially
5adapted to suit the veteran's disability, and purchased
6entirely or in part by the proceeds of a sale, casualty loss
7reimbursement, or other transfer of a home for which the
8Federal Government had previously authorized payment for
9purchase or construction as Specially Adapted Housing.
10    However, the entire proceeds of the sale, casualty loss
11reimbursement, or other transfer of that housing shall be
12applied to the acquisition of subsequent specially adapted
13housing to the extent that the proceeds equal the purchase
14price of the subsequently acquired housing.
15    Beginning with the 2015 tax year, the exemption also
16applies to housing that is specifically constructed or adapted
17to suit a qualifying veteran's disability if the housing or
18adaptations are donated by a charitable organization, the
19veteran has been approved to receive funds for the purchase or
20construction of Specially Adapted Housing under Title 38,
21Chapter 21, Section 2101 of the Unites State Code, and the home
22has been inspected and certified by a licensed home inspector
23to be in compliance with applicable standards set forth in U.S.
24Department of Veterans Affairs, Veterans Benefits
25Administration Pamphlet 26-13 Handbook for Design of Specially
26Adapted Housing.

 

 

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1    For purposes of this Section, "charitable organization"
2means any benevolent, philanthropic, patriotic, or
3eleemosynary entity that solicits and collects funds for
4charitable purposes and includes each local, county, or area
5division of that charitable organization.
6    For purposes of this Section, "unmarried surviving spouse"
7means the surviving spouse of the veteran at any time after the
8death of the veteran during which such surviving spouse is not
9married.
10    This exemption must be reestablished on an annual basis by
11certification from the Illinois Department of Veterans'
12Affairs to the Department, which shall forward a copy of the
13certification to local assessing officials.
14    A taxpayer who claims an exemption under Section 15-168 or
1515-169 may not claim an exemption under this Section.
16(Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
 
17    (35 ILCS 200/15-169)
18    Sec. 15-169. Disabled veterans standard homestead
19exemption.
20    (a) Beginning with taxable year 2007, an annual homestead
21exemption, limited to the amounts set forth in subsection (b),
22is granted for property that is used as a qualified residence
23by a disabled veteran.
24    (b) The amount of the exemption under this Section is as
25follows:

 

 

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1        (1) for veterans with a service-connected disability
2    of at least (i) 75% for exemptions granted in taxable years
3    2007 through 2009 and (ii) 70% for exemptions granted in
4    taxable year 2010 and each taxable year thereafter, as
5    certified by the United States Department of Veterans
6    Affairs, the annual exemption is $5,000; and
7        (2) for veterans with a service-connected disability
8    of at least 50%, but less than (i) 75% for exemptions
9    granted in taxable years 2007 through 2009 and (ii) 70% for
10    exemptions granted in taxable year 2010 and each taxable
11    year thereafter, as certified by the United States
12    Department of Veterans Affairs, the annual exemption is
13    $2,500.
14    (b-5) If a homestead exemption is granted under this
15Section and the person awarded the exemption subsequently
16becomes a resident of a facility licensed under the Nursing
17Home Care Act or a facility operated by the United States
18Department of Veterans Affairs, then the exemption shall
19continue (i) so long as the residence continues to be occupied
20by the qualifying person's spouse or (ii) if the residence
21remains unoccupied but is still owned by the person who
22qualified for the homestead exemption.
23    (c) The tax exemption under this Section carries over to
24the benefit of the veteran's surviving spouse as long as the
25spouse holds the legal or beneficial title to the homestead,
26permanently resides thereon, and does not remarry. If the

 

 

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1surviving spouse sells the property, an exemption not to exceed
2the amount granted from the most recent ad valorem tax roll may
3be transferred to his or her new residence as long as it is
4used as his or her primary residence and he or she does not
5remarry.
6    (c-1) Beginning with taxable year 2015, nothing in this
7Section shall require the veteran to have qualified for or
8obtained the exemption before death if the veteran was killed
9in the line of duty.
10    (d) The exemption under this Section applies for taxable
11year 2007 and thereafter. A taxpayer who claims an exemption
12under Section 15-165 or 15-168 may not claim an exemption under
13this Section.
14    (e) Each taxpayer who has been granted an exemption under
15this Section must reapply on an annual basis. Application must
16be made during the application period in effect for the county
17of his or her residence. The assessor or chief county
18assessment officer may determine the eligibility of
19residential property to receive the homestead exemption
20provided by this Section by application, visual inspection,
21questionnaire, or other reasonable methods. The determination
22must be made in accordance with guidelines established by the
23Department.
24    (f) For the purposes of this Section:
25    "Qualified residence" means real property, but less any
26portion of that property that is used for commercial purposes,

 

 

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1with an equalized assessed value of less than $250,000 that is
2the disabled veteran's primary residence. Property rented for
3more than 6 months is presumed to be used for commercial
4purposes.
5    "Veteran" means an Illinois resident who has served as a
6member of the United States Armed Forces on active duty or
7State active duty, a member of the Illinois National Guard, or
8a member of the United States Reserve Forces and who has
9received an honorable discharge.
10(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
1197-333, eff. 8-12-11.)
 
12    Section 10. The Mobile Home Local Services Tax Act is
13amended by changing Section 7.5 as follows:
 
14    (35 ILCS 515/7.5)
15    Sec. 7.5. Exemption for disabled veterans.
16    (a) Beginning on January 1, 2004, a mobile home owned and
17used exclusively by a disabled veteran or the spouse or
18unmarried surviving spouse of the veteran as a home, is exempt
19from the tax imposed under this Act.
20    Beginning with the 2015 tax year, the exemption also
21applies to housing that is specifically constructed or adapted
22to suit a qualifying veteran's disability if the housing or
23adaptations are donated by a charitable organization, the
24veteran has been approved to receive funds for the purchase or

 

 

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1construction of Specially Adapted Housing under Title 38,
2Chapter 21, Section 2101 of the Unites State Code, and the home
3has been inspected and certified by a licensed home inspector
4to be in compliance with applicable standards set forth in U.S.
5Department of Veterans Affairs, Veterans Benefits
6Administration Pamphlet 26-13 Handbook for Design of Specially
7Adapted Housing.
8    (b) As used in this Section:
9    "Disabled veteran" means a person who has served in the
10armed forces of the United States and whose disability is of
11such a nature that the federal government has authorized
12payment for purchase or construction of specially adapted
13housing as set forth in the United States Code, Title 38,
14Chapter 21, Section 2101.
15    For purposes of this Section, "charitable organization"
16means any benevolent, philanthropic, patriotic, or
17eleemosynary entity that solicits and collects funds for
18charitable purposes and includes each local, county, or area
19division of that charitable organization.
20    "Unmarried surviving spouse" means the surviving spouse of
21the veteran at any time after the death of the veteran during
22which the surviving spouse is not married.
23    (c) Eligibility for this exemption must be reestablished on
24an annual basis by certification from the Illinois Department
25of Veterans' Affairs to the county clerk of the county in which
26the exempt mobile home is located. The county clerk shall

 

 

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1forward a copy of the certification to local assessing
2officials.
3(Source: P.A. 93-146, eff. 7-10-03.)
 
4    Section 99. Effective date. This Act takes effect upon
5becoming law.".