Public Act 094-0310
HB0270 Enrolled LRB094 05175 BDD 35217 b

    AN ACT concerning revenue.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Property Tax Code is amended by changing
Section 15-165 as follows:
    (35 ILCS 200/15-165)
    Sec. 15-165. Disabled veterans. Property up to an assessed
value of $70,000 $58,000, owned and used exclusively by a
disabled veteran, or the spouse or unmarried surviving spouse
of the veteran, as a home, is exempt. As used in this Section,
a disabled veteran means a person who has served in the Armed
Forces of the United States and whose disability is of such a
nature that the Federal Government has authorized payment for
purchase or construction of Specially Adapted Housing as set
forth in the United States Code, Title 38, Chapter 21, Section
    The exemption applies to housing where Federal funds have
been used to purchase or construct special adaptations to suit
the veteran's disability.
    The exemption also applies to housing that is specially
adapted to suit the veteran's disability, and purchased
entirely or in part by the proceeds of a sale, casualty loss
reimbursement, or other transfer of a home for which the
Federal Government had previously authorized payment for
purchase or construction as Specially Adapted Housing.
    However, the entire proceeds of the sale, casualty loss
reimbursement, or other transfer of that housing shall be
applied to the acquisition of subsequent specially adapted
housing to the extent that the proceeds equal the purchase
price of the subsequently acquired housing.
    For purposes of this Section, "unmarried surviving spouse"
means the surviving spouse of the veteran at any time after the
death of the veteran during which such surviving spouse is not
    This exemption must be reestablished on an annual basis by
certification from the Illinois Department of Veterans'
Affairs to the Department, which shall forward a copy of the
certification to local assessing officials.
(Source: P.A. 91-401, eff. 1-1-00.)
    Section 99. Effective date. This Act takes effect upon
becoming law.