Illinois 2023-2024 Regular Session

Illinois House Bill HB0612 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Public Act 103-0596
2	1		HB0612 EnrolledLRB103 04197 HLH 49203 b HB0612 Enrolled LRB103 04197 HLH 49203 b
3	2		HB0612 Enrolled LRB103 04197 HLH 49203 b
4		-	AN ACT concerning revenue.
5		-	Be it enacted by the People of the State of Illinois,
6		-	represented in the General Assembly:
7		-	Section 5. The Property Tax Code is amended by changing
8		-	Section 15-169 as follows:
9		-	(35 ILCS 200/15-169)
10		-	Sec. 15-169. Homestead exemption for veterans with
11		-	disabilities and veterans of World War II.
12		-	(a) Beginning with taxable year 2007, an annual homestead
13		-	exemption, limited as provided in this Section to the amounts
14		-	set forth in subsections (b) and (b-3), is granted for
15		-	property that is used as a qualified residence by a veteran
16		-	with a disability, and beginning with taxable year 2024, an
17		-	annual homestead exemption, limited to the amounts set forth
18		-	in subsection (b-4), is granted for property that is used as a
19		-	qualified residence by a veteran who was a member of the United
20		-	States Armed Forces during World War II.
21		-	(b) For taxable years prior to 2015, the amount of the
22		-	exemption under this Section is as follows:
23		-	(1) for veterans with a service-connected disability
24		-	of at least (i) 75% for exemptions granted in taxable
25		-	years 2007 through 2009 and (ii) 70% for exemptions
26		-	granted in taxable year 2010 and each taxable year
	3	+	1 AN ACT concerning revenue.
	4	+	2 Be it enacted by the People of the State of Illinois,
	5	+	3 represented in the General Assembly:
	6	+	4 Section 5. The Property Tax Code is amended by changing
	7	+	5 Section 15-169 as follows:
	8	+	6 (35 ILCS 200/15-169)
	9	+	7 Sec. 15-169. Homestead exemption for veterans with
	10	+	8 disabilities and veterans of World War II.
	11	+	9 (a) Beginning with taxable year 2007, an annual homestead
	12	+	10 exemption, limited as provided in this Section to the amounts
	13	+	11 set forth in subsections (b) and (b-3), is granted for
	14	+	12 property that is used as a qualified residence by a veteran
	15	+	13 with a disability, and beginning with taxable year 2024, an
	16	+	14 annual homestead exemption, limited to the amounts set forth
	17	+	15 in subsection (b-4), is granted for property that is used as a
	18	+	16 qualified residence by a veteran who was a member of the United
	19	+	17 States Armed Forces during World War II.
	20	+	18 (b) For taxable years prior to 2015, the amount of the
	21	+	19 exemption under this Section is as follows:
	22	+	20 (1) for veterans with a service-connected disability
	23	+	21 of at least (i) 75% for exemptions granted in taxable
	24	+	22 years 2007 through 2009 and (ii) 70% for exemptions
	25	+	23 granted in taxable year 2010 and each taxable year
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33		-	thereafter, as certified by the United States Department
34		-	of Veterans Affairs, the annual exemption is $5,000; and
35		-	(2) for veterans with a service-connected disability
36		-	of at least 50%, but less than (i) 75% for exemptions
37		-	granted in taxable years 2007 through 2009 and (ii) 70%
38		-	for exemptions granted in taxable year 2010 and each
39		-	taxable year thereafter, as certified by the United States
40		-	Department of Veterans Affairs, the annual exemption is
41		-	$2,500.
42		-	(b-3) For taxable years 2015 through 2022 and thereafter:
43		-	(1) if the veteran has a service connected disability
44		-	of 30% or more but less than 50%, as certified by the
45		-	United States Department of Veterans Affairs, then the
46		-	annual exemption is $2,500;
47		-	(2) if the veteran has a service connected disability
48		-	of 50% or more but less than 70%, as certified by the
49		-	United States Department of Veterans Affairs, then the
50		-	annual exemption is $5,000;
51		-	(3) if the veteran has a service connected disability
52		-	of 70% or more, as certified by the United States
53		-	Department of Veterans Affairs, then the property is
54		-	exempt from taxation under this Code; and
55		-	(4) (Blank). for taxable year 2023 and thereafter, if
56		-	the taxpayer is the surviving spouse of a veteran whose
57		-	death was determined to be service-connected and who is
58		-	certified by the United States Department of Veterans
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	34	+	1 thereafter, as certified by the United States Department
	35	+	2 of Veterans Affairs, the annual exemption is $5,000; and
	36	+	3 (2) for veterans with a service-connected disability
	37	+	4 of at least 50%, but less than (i) 75% for exemptions
	38	+	5 granted in taxable years 2007 through 2009 and (ii) 70%
	39	+	6 for exemptions granted in taxable year 2010 and each
	40	+	7 taxable year thereafter, as certified by the United States
	41	+	8 Department of Veterans Affairs, the annual exemption is
	42	+	9 $2,500.
	43	+	10 (b-3) For taxable years 2015 through 2022 and thereafter:
	44	+	11 (1) if the veteran has a service connected disability
	45	+	12 of 30% or more but less than 50%, as certified by the
	46	+	13 United States Department of Veterans Affairs, then the
	47	+	14 annual exemption is $2,500;
	48	+	15 (2) if the veteran has a service connected disability
	49	+	16 of 50% or more but less than 70%, as certified by the
	50	+	17 United States Department of Veterans Affairs, then the
	51	+	18 annual exemption is $5,000;
	52	+	19 (3) if the veteran has a service connected disability
	53	+	20 of 70% or more, as certified by the United States
	54	+	21 Department of Veterans Affairs, then the property is
	55	+	22 exempt from taxation under this Code; and
	56	+	23 (4) (Blank). for taxable year 2023 and thereafter, if
	57	+	24 the taxpayer is the surviving spouse of a veteran whose
	58	+	25 death was determined to be service-connected and who is
	59	+	26 certified by the United States Department of Veterans
59	60
60	61
61		-	Affairs as a recipient of dependency and indemnity
62		-	compensation under federal law, then the property is also
63		-	exempt from taxation under this Code.
64		-	(b-3.1) For taxable year 2023 and thereafter:
65		-	(1) if the veteran has a service connected disability
66		-	of 30% or more but less than 50%, as certified by the
67		-	United States Department of Veterans Affairs as of the
68		-	date the application is submitted for the exemption under
69		-	this Section for the applicable taxable year, then the
70		-	annual exemption is $2,500;
71		-	(2) if the veteran has a service connected disability
72		-	of 50% or more but less than 70%, as certified by the
73		-	United States Department of Veterans Affairs as of the
74		-	date the application is submitted for the exemption under
75		-	this Section for the applicable taxable year, then the
76		-	annual exemption is $5,000;
77		-	(3) if the veteran has a service connected disability
78		-	of 70% or more, as certified by the United States
79		-	Department of Veterans Affairs as of the date the
80		-	application is submitted for the exemption under this
81		-	Section for the applicable taxable year, then the first
82		-	$250,000 in equalized assessed value of the property is
83		-	exempt from taxation under this Code; and
84		-	(4) if the taxpayer is the surviving spouse of a
85		-	veteran whose death was determined to be service-connected
86		-	and who is certified by the United States Department of
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89		-	Veterans Affairs as a recipient of dependency and
90		-	indemnity compensation under federal law as of the date
91		-	the application is submitted for the exemption under this
92		-	Section for the applicable taxable year, then the first
93		-	$250,000 in equalized assessed value of the property is
94		-	also exempt from taxation under this Code.
95		-	This amendatory Act of the 103rd General Assembly shall
96		-	not be used as the basis for any appeal filed with the chief
97		-	county assessment officer, the board of review, the Property
98		-	Tax Appeal Board, or the circuit court with respect to the
99		-	scope or meaning of the exemption under this Section for a tax
100		-	year prior to tax year 2023.
101		-	(b-4) For taxable years on or after 2024, if the veteran
102		-	was a member of the United States Armed Forces during World War
103		-	II, then the property is exempt from taxation under this Code
104		-	regardless of the veteran's level of disability.
105		-	(b-5) If a homestead exemption is granted under this
106		-	Section and the person awarded the exemption subsequently
107		-	becomes a resident of a facility licensed under the Nursing
108		-	Home Care Act or a facility operated by the United States
109		-	Department of Veterans Affairs, then the exemption shall
110		-	continue (i) so long as the residence continues to be occupied
111		-	by the qualifying person's spouse or (ii) if the residence
112		-	remains unoccupied but is still owned by the person who
113		-	qualified for the homestead exemption.
114		-	(c) The tax exemption under this Section carries over to
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117		-	the benefit of the veteran's surviving spouse as long as the
118		-	spouse holds the legal or beneficial title to the homestead,
119		-	permanently resides thereon, and does not remarry. If the
120		-	surviving spouse sells the property, an exemption not to
121		-	exceed the amount granted from the most recent ad valorem tax
122		-	roll may be transferred to his or her new residence as long as
123		-	it is used as his or her primary residence and he or she does
124		-	not remarry.
125		-	As used in this subsection (c):
126		-	(1) for taxable years prior to 2015, "surviving
127		-	spouse" means the surviving spouse of a veteran who
128		-	obtained an exemption under this Section prior to his or
129		-	her death;
130		-	(2) for taxable years 2015 through 2022, "surviving
131		-	spouse" means (i) the surviving spouse of a veteran who
132		-	obtained an exemption under this Section prior to his or
133		-	her death and (ii) the surviving spouse of a veteran who
134		-	was killed in the line of duty at any time prior to the
135		-	expiration of the application period in effect for the
136		-	exemption for the taxable year for which the exemption is
137		-	sought; and
138		-	(3) for taxable year 2023 and thereafter, "surviving
139		-	spouse" means: (i) the surviving spouse of a veteran who
140		-	obtained the exemption under this Section prior to his or
141		-	her death; (ii) the surviving spouse of a veteran who was
142		-	killed in the line of duty at any time prior to the
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	70	+	1 Affairs as a recipient of dependency and indemnity
	71	+	2 compensation under federal law, then the property is also
	72	+	3 exempt from taxation under this Code.
	73	+	4 (b-3.1) For taxable year 2023 and thereafter:
	74	+	5 (1) if the veteran has a service connected disability
	75	+	6 of 30% or more but less than 50%, as certified by the
	76	+	7 United States Department of Veterans Affairs as of the
	77	+	8 date the application is submitted for the exemption under
	78	+	9 this Section for the applicable taxable year, then the
	79	+	10 annual exemption is $2,500;
	80	+	11 (2) if the veteran has a service connected disability
	81	+	12 of 50% or more but less than 70%, as certified by the
	82	+	13 United States Department of Veterans Affairs as of the
	83	+	14 date the application is submitted for the exemption under
	84	+	15 this Section for the applicable taxable year, then the
	85	+	16 annual exemption is $5,000;
	86	+	17 (3) if the veteran has a service connected disability
	87	+	18 of 70% or more, as certified by the United States
	88	+	19 Department of Veterans Affairs as of the date the
	89	+	20 application is submitted for the exemption under this
	90	+	21 Section for the applicable taxable year, then the first
	91	+	22 $250,000 in equalized assessed value of the property is
	92	+	23 exempt from taxation under this Code; and
	93	+	24 (4) if the taxpayer is the surviving spouse of a
	94	+	25 veteran whose death was determined to be service-connected
	95	+	26 and who is certified by the United States Department of
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145		-	expiration of the application period in effect for the
146		-	exemption for the taxable year for which the exemption is
147		-	sought; (iii) the surviving spouse of a veteran who did
148		-	not obtain an exemption under this Section before death,
149		-	but who would have qualified for the exemption under this
150		-	Section in the taxable year for which the exemption is
151		-	sought if he or she had survived, and whose surviving
152		-	spouse has been a resident of Illinois from the time of the
153		-	veteran's death through the taxable year for which the
154		-	exemption is sought; and (iv) the surviving spouse of a
155		-	veteran whose death was determined to be
156		-	service-connected, but who would not otherwise qualify
157		-	under item (i), (ii), or (iii), if the spouse (A) is
158		-	certified by the United States Department of Veterans
159		-	Affairs as a recipient of dependency and indemnity
160		-	compensation under federal law at any time prior to the
161		-	expiration of the application period in effect for the
162		-	exemption for the taxable year for which the exemption is
163		-	sought and (B) remains eligible for that dependency and
164		-	indemnity compensation as of January 1 of the taxable year
165		-	for which the exemption is sought.
166		-	(c-1) Beginning with taxable year 2015, nothing in this
167		-	Section shall require the veteran to have qualified for or
168		-	obtained the exemption before death if the veteran was killed
169		-	in the line of duty.
170		-	(d) The exemption under this Section applies for taxable
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172	99
173		-	year 2007 and thereafter. A taxpayer who claims an exemption
174		-	under Section 15-165 or 15-168 may not claim an exemption
175		-	under this Section.
176		-	(e) Except as otherwise provided in this subsection (e),
177		-	each taxpayer who has been granted an exemption under this
178		-	Section must reapply on an annual basis, except that a veteran
179		-	who qualifies as a result of his or her service in World War II
180		-	need not reapply. Application must be made during the
181		-	application period in effect for the county of his or her
182		-	residence. The assessor or chief county assessment officer may
183		-	determine the eligibility of residential property to receive
184		-	the homestead exemption provided by this Section by
185		-	application, visual inspection, questionnaire, or other
186		-	reasonable methods. The determination must be made in
187		-	accordance with guidelines established by the Department.
188		-	On and after May 23, 2022 (the effective date of Public Act
189		-	102-895), if a veteran has a combined service connected
190		-	disability rating of 100% and is deemed to be permanently and
191		-	totally disabled, as certified by the United States Department
192		-	of Veterans Affairs, the taxpayer who has been granted an
193		-	exemption under this Section shall no longer be required to
194		-	reapply for the exemption on an annual basis, and the
195		-	exemption shall be in effect for as long as the exemption would
196		-	otherwise be permitted under this Section.
197		-	(e-1) If the person qualifying for the exemption does not
198		-	occupy the qualified residence as of January 1 of the taxable
	100	+
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201		-	year, the exemption granted under this Section shall be
202		-	prorated on a monthly basis. The prorated exemption shall
203		-	apply beginning with the first complete month in which the
204		-	person occupies the qualified residence.
205		-	(e-5) Notwithstanding any other provision of law, each
206		-	chief county assessment officer may approve this exemption for
207		-	the 2020 taxable year, without application, for any property
208		-	that was approved for this exemption for the 2019 taxable
209		-	year, provided that:
210		-	(1) the county board has declared a local disaster as
211		-	provided in the Illinois Emergency Management Agency Act
212		-	related to the COVID-19 public health emergency;
213		-	(2) the owner of record of the property as of January
214		-	1, 2020 is the same as the owner of record of the property
215		-	as of January 1, 2019;
216		-	(3) the exemption for the 2019 taxable year has not
217		-	been determined to be an erroneous exemption as defined by
218		-	this Code; and
219		-	(4) the applicant for the 2019 taxable year has not
220		-	asked for the exemption to be removed for the 2019 or 2020
221		-	taxable years.
222		-	Nothing in this subsection shall preclude a veteran whose
223		-	service connected disability rating has changed since the 2019
224		-	exemption was granted from applying for the exemption based on
225		-	the subsequent service connected disability rating.
226		-	(e-10) Notwithstanding any other provision of law, each
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	106	+	1 Veterans Affairs as a recipient of dependency and
	107	+	2 indemnity compensation under federal law as of the date
	108	+	3 the application is submitted for the exemption under this
	109	+	4 Section for the applicable taxable year, then the first
	110	+	5 $250,000 in equalized assessed value of the property is
	111	+	6 also exempt from taxation under this Code.
	112	+	7 This amendatory Act of the 103rd General Assembly shall
	113	+	8 not be used as the basis for any appeal filed with the chief
	114	+	9 county assessment officer, the board of review, the Property
	115	+	10 Tax Appeal Board, or the circuit court with respect to the
	116	+	11 scope or meaning of the exemption under this Section for a tax
	117	+	12 year prior to tax year 2023.
	118	+	13 (b-4) For taxable years on or after 2024, if the veteran
	119	+	14 was a member of the United States Armed Forces during World War
	120	+	15 II, then the property is exempt from taxation under this Code
	121	+	16 regardless of the veteran's level of disability.
	122	+	17 (b-5) If a homestead exemption is granted under this
	123	+	18 Section and the person awarded the exemption subsequently
	124	+	19 becomes a resident of a facility licensed under the Nursing
	125	+	20 Home Care Act or a facility operated by the United States
	126	+	21 Department of Veterans Affairs, then the exemption shall
	127	+	22 continue (i) so long as the residence continues to be occupied
	128	+	23 by the qualifying person's spouse or (ii) if the residence
	129	+	24 remains unoccupied but is still owned by the person who
	130	+	25 qualified for the homestead exemption.
	131	+	26 (c) The tax exemption under this Section carries over to
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228	133
229		-	chief county assessment officer may approve this exemption for
230		-	the 2021 taxable year, without application, for any property
231		-	that was approved for this exemption for the 2020 taxable
232		-	year, if:
233		-	(1) the county board has declared a local disaster as
234		-	provided in the Illinois Emergency Management Agency Act
235		-	related to the COVID-19 public health emergency;
236		-	(2) the owner of record of the property as of January
237		-	1, 2021 is the same as the owner of record of the property
238		-	as of January 1, 2020;
239		-	(3) the exemption for the 2020 taxable year has not
240		-	been determined to be an erroneous exemption as defined by
241		-	this Code; and
242		-	(4) the taxpayer for the 2020 taxable year has not
243		-	asked for the exemption to be removed for the 2020 or 2021
244		-	taxable years.
245		-	Nothing in this subsection shall preclude a veteran whose
246		-	service connected disability rating has changed since the 2020
247		-	exemption was granted from applying for the exemption based on
248		-	the subsequent service connected disability rating.
249		-	(f) For the purposes of this Section:
250		-	"Qualified residence" means, before tax year 2023, real
251		-	property, but less any portion of that property that is used
252		-	for commercial purposes, with an equalized assessed value of
253		-	less than $250,000 that is the primary residence of a veteran
254		-	with a disability. "Qualified residence" means, for tax year
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256	135
257		-	2023 and thereafter, real property, but less any portion of
258		-	that property that is used for commercial purposes, that is
259		-	the primary residence of a veteran with a disability. Property
260		-	rented for more than 6 months is presumed to be used for
261		-	commercial purposes.
262		-	"Service-connected disability" means an illness or injury
263		-	(i) that was caused by or worsened by active military service,
264		-	(ii) that is a current disability as of the date of the
265		-	application for the exemption under this Section for the
266		-	applicable tax year, as demonstrated by the veteran's United
267		-	States Department of Veterans Affairs certification, and (iii)
268		-	for which the veteran receives disability compensation.
269		-	For tax years 2022 and prior, "veteran" "Veteran" means an
270		-	Illinois resident who has served as a member of the United
271		-	States Armed Forces on active duty or State active duty, a
272		-	member of the Illinois National Guard, or a member of the
273		-	United States Reserve Forces and who has received an honorable
274		-	discharge. For taxable years 2023 and thereafter, "veteran"
275		-	means an Illinois resident who has served as a member of the
276		-	United States Armed Forces on active duty or State active
277		-	duty, a member of the Illinois National Guard, or a member of
278		-	the United States Reserve Forces and who has a
279		-	service-connected disability, as certified by the United
280		-	States Department of Veterans Affairs, and receives disability
281		-	compensation.
282		-	(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
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283	138
284	139
285		-	103-154, eff. 6-30-23.)
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	142	+	1 the benefit of the veteran's surviving spouse as long as the
	143	+	2 spouse holds the legal or beneficial title to the homestead,
	144	+	3 permanently resides thereon, and does not remarry. If the
	145	+	4 surviving spouse sells the property, an exemption not to
	146	+	5 exceed the amount granted from the most recent ad valorem tax
	147	+	6 roll may be transferred to his or her new residence as long as
	148	+	7 it is used as his or her primary residence and he or she does
	149	+	8 not remarry.
	150	+	9 As used in this subsection (c):
	151	+	10 (1) for taxable years prior to 2015, "surviving
	152	+	11 spouse" means the surviving spouse of a veteran who
	153	+	12 obtained an exemption under this Section prior to his or
	154	+	13 her death;
	155	+	14 (2) for taxable years 2015 through 2022, "surviving
	156	+	15 spouse" means (i) the surviving spouse of a veteran who
	157	+	16 obtained an exemption under this Section prior to his or
	158	+	17 her death and (ii) the surviving spouse of a veteran who
	159	+	18 was killed in the line of duty at any time prior to the
	160	+	19 expiration of the application period in effect for the
	161	+	20 exemption for the taxable year for which the exemption is
	162	+	21 sought; and
	163	+	22 (3) for taxable year 2023 and thereafter, "surviving
	164	+	23 spouse" means: (i) the surviving spouse of a veteran who
	165	+	24 obtained the exemption under this Section prior to his or
	166	+	25 her death; (ii) the surviving spouse of a veteran who was
	167	+	26 killed in the line of duty at any time prior to the
	168	+
	169	+
	170	+
	171	+
	172	+
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	178	+	1 expiration of the application period in effect for the
	179	+	2 exemption for the taxable year for which the exemption is
	180	+	3 sought; (iii) the surviving spouse of a veteran who did
	181	+	4 not obtain an exemption under this Section before death,
	182	+	5 but who would have qualified for the exemption under this
	183	+	6 Section in the taxable year for which the exemption is
	184	+	7 sought if he or she had survived, and whose surviving
	185	+	8 spouse has been a resident of Illinois from the time of the
	186	+	9 veteran's death through the taxable year for which the
	187	+	10 exemption is sought; and (iv) the surviving spouse of a
	188	+	11 veteran whose death was determined to be
	189	+	12 service-connected, but who would not otherwise qualify
	190	+	13 under item (i), (ii), or (iii), if the spouse (A) is
	191	+	14 certified by the United States Department of Veterans
	192	+	15 Affairs as a recipient of dependency and indemnity
	193	+	16 compensation under federal law at any time prior to the
	194	+	17 expiration of the application period in effect for the
	195	+	18 exemption for the taxable year for which the exemption is
	196	+	19 sought and (B) remains eligible for that dependency and
	197	+	20 indemnity compensation as of January 1 of the taxable year
	198	+	21 for which the exemption is sought.
	199	+	22 (c-1) Beginning with taxable year 2015, nothing in this
	200	+	23 Section shall require the veteran to have qualified for or
	201	+	24 obtained the exemption before death if the veteran was killed
	202	+	25 in the line of duty.
	203	+	26 (d) The exemption under this Section applies for taxable
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	214	+	1 year 2007 and thereafter. A taxpayer who claims an exemption
	215	+	2 under Section 15-165 or 15-168 may not claim an exemption
	216	+	3 under this Section.
	217	+	4 (e) Except as otherwise provided in this subsection (e),
	218	+	5 each taxpayer who has been granted an exemption under this
	219	+	6 Section must reapply on an annual basis, except that a veteran
	220	+	7 who qualifies as a result of his or her service in World War II
	221	+	8 need not reapply. Application must be made during the
	222	+	9 application period in effect for the county of his or her
	223	+	10 residence. The assessor or chief county assessment officer may
	224	+	11 determine the eligibility of residential property to receive
	225	+	12 the homestead exemption provided by this Section by
	226	+	13 application, visual inspection, questionnaire, or other
	227	+	14 reasonable methods. The determination must be made in
	228	+	15 accordance with guidelines established by the Department.
	229	+	16 On and after May 23, 2022 (the effective date of Public Act
	230	+	17 102-895), if a veteran has a combined service connected
	231	+	18 disability rating of 100% and is deemed to be permanently and
	232	+	19 totally disabled, as certified by the United States Department
	233	+	20 of Veterans Affairs, the taxpayer who has been granted an
	234	+	21 exemption under this Section shall no longer be required to
	235	+	22 reapply for the exemption on an annual basis, and the
	236	+	23 exemption shall be in effect for as long as the exemption would
	237	+	24 otherwise be permitted under this Section.
	238	+	25 (e-1) If the person qualifying for the exemption does not
	239	+	26 occupy the qualified residence as of January 1 of the taxable
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	250	+	1 year, the exemption granted under this Section shall be
	251	+	2 prorated on a monthly basis. The prorated exemption shall
	252	+	3 apply beginning with the first complete month in which the
	253	+	4 person occupies the qualified residence.
	254	+	5 (e-5) Notwithstanding any other provision of law, each
	255	+	6 chief county assessment officer may approve this exemption for
	256	+	7 the 2020 taxable year, without application, for any property
	257	+	8 that was approved for this exemption for the 2019 taxable
	258	+	9 year, provided that:
	259	+	10 (1) the county board has declared a local disaster as
	260	+	11 provided in the Illinois Emergency Management Agency Act
	261	+	12 related to the COVID-19 public health emergency;
	262	+	13 (2) the owner of record of the property as of January
	263	+	14 1, 2020 is the same as the owner of record of the property
	264	+	15 as of January 1, 2019;
	265	+	16 (3) the exemption for the 2019 taxable year has not
	266	+	17 been determined to be an erroneous exemption as defined by
	267	+	18 this Code; and
	268	+	19 (4) the applicant for the 2019 taxable year has not
	269	+	20 asked for the exemption to be removed for the 2019 or 2020
	270	+	21 taxable years.
	271	+	22 Nothing in this subsection shall preclude a veteran whose
	272	+	23 service connected disability rating has changed since the 2019
	273	+	24 exemption was granted from applying for the exemption based on
	274	+	25 the subsequent service connected disability rating.
	275	+	26 (e-10) Notwithstanding any other provision of law, each
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	286	+	1 chief county assessment officer may approve this exemption for
	287	+	2 the 2021 taxable year, without application, for any property
	288	+	3 that was approved for this exemption for the 2020 taxable
	289	+	4 year, if:
	290	+	5 (1) the county board has declared a local disaster as
	291	+	6 provided in the Illinois Emergency Management Agency Act
	292	+	7 related to the COVID-19 public health emergency;
	293	+	8 (2) the owner of record of the property as of January
	294	+	9 1, 2021 is the same as the owner of record of the property
	295	+	10 as of January 1, 2020;
	296	+	11 (3) the exemption for the 2020 taxable year has not
	297	+	12 been determined to be an erroneous exemption as defined by
	298	+	13 this Code; and
	299	+	14 (4) the taxpayer for the 2020 taxable year has not
	300	+	15 asked for the exemption to be removed for the 2020 or 2021
	301	+	16 taxable years.
	302	+	17 Nothing in this subsection shall preclude a veteran whose
	303	+	18 service connected disability rating has changed since the 2020
	304	+	19 exemption was granted from applying for the exemption based on
	305	+	20 the subsequent service connected disability rating.
	306	+	21 (f) For the purposes of this Section:
	307	+	22 "Qualified residence" means, before tax year 2023, real
	308	+	23 property, but less any portion of that property that is used
	309	+	24 for commercial purposes, with an equalized assessed value of
	310	+	25 less than $250,000 that is the primary residence of a veteran
	311	+	26 with a disability. "Qualified residence" means, for tax year
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	322	+	1 2023 and thereafter, real property, but less any portion of
	323	+	2 that property that is used for commercial purposes, that is
	324	+	3 the primary residence of a veteran with a disability. Property
	325	+	4 rented for more than 6 months is presumed to be used for
	326	+	5 commercial purposes.
	327	+	6 "Service-connected disability" means an illness or injury
	328	+	7 (i) that was caused by or worsened by active military service,
	329	+	8 (ii) that is a current disability as of the date of the
	330	+	9 application for the exemption under this Section for the
	331	+	10 applicable tax year, as demonstrated by the veteran's United
	332	+	11 States Department of Veterans Affairs certification, and (iii)
	333	+	12 for which the veteran receives disability compensation.
	334	+	13 For tax years 2022 and prior, "veteran" "Veteran" means an
	335	+	14 Illinois resident who has served as a member of the United
	336	+	15 States Armed Forces on active duty or State active duty, a
	337	+	16 member of the Illinois National Guard, or a member of the
	338	+	17 United States Reserve Forces and who has received an honorable
	339	+	18 discharge. For taxable years 2023 and thereafter, "veteran"
	340	+	19 means an Illinois resident who has served as a member of the
	341	+	20 United States Armed Forces on active duty or State active
	342	+	21 duty, a member of the Illinois National Guard, or a member of
	343	+	22 the United States Reserve Forces and who has a
	344	+	23 service-connected disability, as certified by the United
	345	+	24 States Department of Veterans Affairs, and receives disability
	346	+	25 compensation.
	347	+	26 (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
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	358	+	1 103-154, eff. 6-30-23.)
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