Full Text of HB1286 96th General Assembly
HB1286 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB1286
Introduced 2/18/2009, by Rep. Jack D. Franks SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/15-165 |
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30 ILCS 805/8.33 new |
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Amends the Property Tax Code. Changes the exemption for disabled veterans. Provides that a "disabled
veteran" is a veteran who has been awarded a 100% service-connected disability, permanent and total with no further examinations, by the United States Department of Veterans Affairs. Amends the State
Mandates Act to require implementation without
reimbursement.
Effective immediately. |
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB1286 |
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LRB096 08421 RCE 18534 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Section 15-165 as
follows:
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| (35 ILCS 200/15-165)
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| Sec. 15-165. Disabled veterans. Property up to an assessed | 8 |
| value of $70,000,
owned and used exclusively by a disabled | 9 |
| veteran, or the spouse or unmarried
surviving spouse of the | 10 |
| veteran, as a home, is exempt. | 11 |
| (b) As used in this Section: | 12 |
| "Disabled veteran" means a veteran that has been awarded a | 13 |
| 100% service-connected disability, permanent and total with no | 14 |
| further examinations, by the United States Department of | 15 |
| Veterans Affairs. As used in this
Section, a disabled veteran | 16 |
| means a person who has served in the Armed Forces
of the United | 17 |
| States and whose disability is of such a nature that the | 18 |
| Federal
Government has authorized payment for purchase or | 19 |
| construction of Specially
Adapted Housing as set forth in the | 20 |
| United States Code, Title 38, Chapter 21,
Section 2101.
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| The exemption applies to housing where Federal funds have | 22 |
| been used to
purchase or construct special adaptations to suit | 23 |
| the veteran's disability.
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HB1286 |
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LRB096 08421 RCE 18534 b |
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| The exemption also applies to housing that is specially | 2 |
| adapted to suit the
veteran's disability, and purchased | 3 |
| entirely or in part by the proceeds of a
sale, casualty loss | 4 |
| reimbursement, or other transfer of a home for which the
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| Federal Government had previously authorized payment for | 6 |
| purchase or
construction as Specially Adapted Housing.
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| However, the entire proceeds of the sale, casualty loss | 8 |
| reimbursement, or
other transfer of that housing shall be | 9 |
| applied to the acquisition of
subsequent specially adapted | 10 |
| housing to the extent that the proceeds equal the
purchase | 11 |
| price of the subsequently acquired housing.
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| "Unmarried For purposes of this Section, "unmarried | 13 |
| surviving spouse" means the
surviving spouse of the veteran at | 14 |
| any time after the death of the veteran
during which such | 15 |
| surviving spouse is not married.
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| (c) This exemption must be reestablished on an annual basis | 17 |
| by
certification from the Illinois Department of Veterans' | 18 |
| Affairs to the
Department, which shall forward a copy of the | 19 |
| certification to local
assessing officials.
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| A taxpayer who claims an exemption under Section 15-168 or | 21 |
| 15-169 may not claim an exemption under this Section.
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| (Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
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| Section 90. The State Mandates Act is amended by adding | 24 |
| Section 8.33 as follows: |
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LRB096 08421 RCE 18534 b |
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| (30 ILCS 805/8.33 new) | 2 |
| Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8 | 3 |
| of this Act, no reimbursement by the State is required for the | 4 |
| implementation of any mandate created by this amendatory Act of | 5 |
| the 96th General Assembly. | 6 |
| Section 999. Effective date. This Act takes effect upon | 7 |
| becoming law. |
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