Illinois 2023-2024 Regular Session

Illinois House Bill HB1048 Compare Versions

Only one version of the bill is available at this time.

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1048 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Effective immediately. LRB103 03484 HLH 48490 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1048 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 35 ILCS 200/15-169 Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Effective immediately. LRB103 03484 HLH 48490 b LRB103 03484 HLH 48490 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1048 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-169 35 ILCS 200/15-169
4	4	35 ILCS 200/15-169
5	5	Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Effective immediately.
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8	8	A BILL FOR
9	9	HB1048LRB103 03484 HLH 48490 b HB1048 LRB103 03484 HLH 48490 b
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11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 15-169 as follows:
16	16	6 (35 ILCS 200/15-169)
17	17	7 Sec. 15-169. Homestead exemption for veterans with
18	18	8 disabilities and veterans of World War II.
19	19	9 (a) Beginning with taxable year 2007, an annual homestead
20	20	10 exemption, limited to the amounts set forth in subsections (b)
21	21	11 and (b-3), is granted for property that is used as a qualified
22	22	12 residence by a veteran with a disability, and beginning with
23	23	13 taxable year 2023, an annual homestead exemption, limited to
24	24	14 the amounts set forth in subsection (b-4), is granted for
25	25	15 property that is used as a qualified residence by a veteran who
26	26	16 was a member of the United States Armed Forces during World War
27	27	17 II.
28	28	18 (b) For taxable years prior to 2015, the amount of the
29	29	19 exemption under this Section is as follows:
30	30	20 (1) for veterans with a service-connected disability
31	31	21 of at least (i) 75% for exemptions granted in taxable
32	32	22 years 2007 through 2009 and (ii) 70% for exemptions
33	33	23 granted in taxable year 2010 and each taxable year
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1048 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-169 35 ILCS 200/15-169
39	39	35 ILCS 200/15-169
40	40	Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Effective immediately.
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43	43	A BILL FOR
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68	68	1 thereafter, as certified by the United States Department
69	69	2 of Veterans Affairs, the annual exemption is $5,000; and
70	70	3 (2) for veterans with a service-connected disability
71	71	4 of at least 50%, but less than (i) 75% for exemptions
72	72	5 granted in taxable years 2007 through 2009 and (ii) 70%
73	73	6 for exemptions granted in taxable year 2010 and each
74	74	7 taxable year thereafter, as certified by the United States
75	75	8 Department of Veterans Affairs, the annual exemption is
76	76	9 $2,500.
77	77	10 (b-3) For taxable years 2015 and thereafter:
78	78	11 (1) if the veteran has a service connected disability
79	79	12 of 30% or more but less than 50%, as certified by the
80	80	13 United States Department of Veterans Affairs, then the
81	81	14 annual exemption is $2,500;
82	82	15 (2) if the veteran has a service connected disability
83	83	16 of 50% or more but less than 70%, as certified by the
84	84	17 United States Department of Veterans Affairs, then the
85	85	18 annual exemption is $5,000;
86	86	19 (3) if the veteran has a service connected disability
87	87	20 of 70% or more, as certified by the United States
88	88	21 Department of Veterans Affairs, then the property is
89	89	22 exempt from taxation under this Code; and
90	90	23 (4) for taxable year 2023 and thereafter, if the
91	91	24 taxpayer is the surviving spouse of a veteran whose death
92	92	25 was determined to be service-connected and who is
93	93	26 certified by the United States Department of Veterans
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104	104	1 Affairs as a recipient of dependency and indemnity
105	105	2 compensation under federal law, then the property is also
106	106	3 exempt from taxation under this Code.
107	107	4 (b-4) For taxable years on or after 2023, if the veteran
108	108	5 was a member of the United States Armed Forces during World War
109	109	6 II, then the property is exempt from taxation under this Code
110	110	7 regardless of the veteran's level of disability.
111	111	8 (b-5) If a homestead exemption is granted under this
112	112	9 Section and the person awarded the exemption subsequently
113	113	10 becomes a resident of a facility licensed under the Nursing
114	114	11 Home Care Act or a facility operated by the United States
115	115	12 Department of Veterans Affairs, then the exemption shall
116	116	13 continue (i) so long as the residence continues to be occupied
117	117	14 by the qualifying person's spouse or (ii) if the residence
118	118	15 remains unoccupied but is still owned by the person who
119	119	16 qualified for the homestead exemption.
120	120	17 (c) The tax exemption under this Section carries over to
121	121	18 the benefit of the veteran's surviving spouse as long as the
122	122	19 spouse holds the legal or beneficial title to the homestead,
123	123	20 permanently resides thereon, and does not remarry. If the
124	124	21 surviving spouse sells the property, an exemption not to
125	125	22 exceed the amount granted from the most recent ad valorem tax
126	126	23 roll may be transferred to his or her new residence as long as
127	127	24 it is used as his or her primary residence and he or she does
128	128	25 not remarry.
129	129	26 As used in this subsection (c):
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140	140	1 (1) for taxable years prior to 2015, "surviving
141	141	2 spouse" means the surviving spouse of a veteran who
142	142	3 obtained an exemption under this Section prior to his or
143	143	4 her death;
144	144	5 (2) for taxable years 2015 through 2022, "surviving
145	145	6 spouse" means (i) the surviving spouse of a veteran who
146	146	7 obtained an exemption under this Section prior to his or
147	147	8 her death and (ii) the surviving spouse of a veteran who
148	148	9 was killed in the line of duty at any time prior to the
149	149	10 expiration of the application period in effect for the
150	150	11 exemption for the taxable year for which the exemption is
151	151	12 sought; and
152	152	13 (3) for taxable year 2023 and thereafter, "surviving
153	153	14 spouse" means: (i) the surviving spouse of a veteran who
154	154	15 obtained the exemption under this Section prior to his or
155	155	16 her death; (ii) the surviving spouse of a veteran who was
156	156	17 killed in the line of duty at any time prior to the
157	157	18 expiration of the application period in effect for the
158	158	19 exemption for the taxable year for which the exemption is
159	159	20 sought; (iii) the surviving spouse of a veteran who did
160	160	21 not obtain an exemption under this Section before death,
161	161	22 but who would have qualified for the exemption under this
162	162	23 Section in the taxable year for which the exemption is
163	163	24 sought if he or she had survived, and whose surviving
164	164	25 spouse has been a resident of Illinois from the time of the
165	165	26 veteran's death through the taxable year for which the
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176	176	1 exemption is sought; and (iv) the surviving spouse of a
177	177	2 veteran whose death was determined to be
178	178	3 service-connected, but who would not otherwise qualify
179	179	4 under item items (i), (ii), or (iii), if the spouse (A) is
180	180	5 certified by the United States Department of Veterans
181	181	6 Affairs as a recipient of dependency and indemnity
182	182	7 compensation under federal law at any time prior to the
183	183	8 expiration of the application period in effect for the
184	184	9 exemption for the taxable year for which the exemption is
185	185	10 sought and (B) remains eligible for that dependency and
186	186	11 indemnity compensation as of January 1 of the taxable year
187	187	12 for which the exemption is sought.
188	188	13 (c-1) Beginning with taxable year 2015, nothing in this
189	189	14 Section shall require the veteran to have qualified for or
190	190	15 obtained the exemption before death if the veteran was killed
191	191	16 in the line of duty.
192	192	17 (d) The exemption under this Section applies for taxable
193	193	18 year 2007 and thereafter. A taxpayer who claims an exemption
194	194	19 under Section 15-165 or 15-168 may not claim an exemption
195	195	20 under this Section.
196	196	21 (e) Except as otherwise provided in this subsection (e),
197	197	22 each taxpayer who has been granted an exemption under this
198	198	23 Section must reapply on an annual basis, except that a veteran
199	199	24 who qualifies as a result of his or her service in World War II
200	200	25 need not reapply. Application must be made during the
201	201	26 application period in effect for the county of his or her
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212	212	1 residence. The assessor or chief county assessment officer may
213	213	2 determine the eligibility of residential property to receive
214	214	3 the homestead exemption provided by this Section by
215	215	4 application, visual inspection, questionnaire, or other
216	216	5 reasonable methods. The determination must be made in
217	217	6 accordance with guidelines established by the Department.
218	218	7 On and after May 23, 2022 (the effective date of Public Act
219	219	8 102-895) this amendatory Act of the 102nd General Assembly, if
220	220	9 a veteran has a combined service connected disability rating
221	221	10 of 100% and is deemed to be permanently and totally disabled,
222	222	11 as certified by the United States Department of Veterans
223	223	12 Affairs, the taxpayer who has been granted an exemption under
224	224	13 this Section shall no longer be required to reapply for the
225	225	14 exemption on an annual basis, and the exemption shall be in
226	226	15 effect for as long as the exemption would otherwise be
227	227	16 permitted under this Section.
228	228	17 (e-1) If the person qualifying for the exemption does not
229	229	18 occupy the qualified residence as of January 1 of the taxable
230	230	19 year, the exemption granted under this Section shall be
231	231	20 prorated on a monthly basis. The prorated exemption shall
232	232	21 apply beginning with the first complete month in which the
233	233	22 person occupies the qualified residence.
234	234	23 (e-5) Notwithstanding any other provision of law, each
235	235	24 chief county assessment officer may approve this exemption for
236	236	25 the 2020 taxable year, without application, for any property
237	237	26 that was approved for this exemption for the 2019 taxable
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248	248	1 year, provided that:
249	249	2 (1) the county board has declared a local disaster as
250	250	3 provided in the Illinois Emergency Management Agency Act
251	251	4 related to the COVID-19 public health emergency;
252	252	5 (2) the owner of record of the property as of January
253	253	6 1, 2020 is the same as the owner of record of the property
254	254	7 as of January 1, 2019;
255	255	8 (3) the exemption for the 2019 taxable year has not
256	256	9 been determined to be an erroneous exemption as defined by
257	257	10 this Code; and
258	258	11 (4) the applicant for the 2019 taxable year has not
259	259	12 asked for the exemption to be removed for the 2019 or 2020
260	260	13 taxable years.
261	261	14 Nothing in this subsection shall preclude a veteran whose
262	262	15 service connected disability rating has changed since the 2019
263	263	16 exemption was granted from applying for the exemption based on
264	264	17 the subsequent service connected disability rating.
265	265	18 (e-10) Notwithstanding any other provision of law, each
266	266	19 chief county assessment officer may approve this exemption for
267	267	20 the 2021 taxable year, without application, for any property
268	268	21 that was approved for this exemption for the 2020 taxable
269	269	22 year, if:
270	270	23 (1) the county board has declared a local disaster as
271	271	24 provided in the Illinois Emergency Management Agency Act
272	272	25 related to the COVID-19 public health emergency;
273	273	26 (2) the owner of record of the property as of January
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284	284	1 1, 2021 is the same as the owner of record of the property
285	285	2 as of January 1, 2020;
286	286	3 (3) the exemption for the 2020 taxable year has not
287	287	4 been determined to be an erroneous exemption as defined by
288	288	5 this Code; and
289	289	6 (4) the taxpayer for the 2020 taxable year has not
290	290	7 asked for the exemption to be removed for the 2020 or 2021
291	291	8 taxable years.
292	292	9 Nothing in this subsection shall preclude a veteran whose
293	293	10 service connected disability rating has changed since the 2020
294	294	11 exemption was granted from applying for the exemption based on
295	295	12 the subsequent service connected disability rating.
296	296	13 (f) For the purposes of this Section:
297	297	14 "Qualified residence" means real property, but less any
298	298	15 portion of that property that is used for commercial purposes,
299	299	16 with an equalized assessed value of less than $250,000 that is
300	300	17 the primary residence of a veteran with a disability. Property
301	301	18 rented for more than 6 months is presumed to be used for
302	302	19 commercial purposes.
303	303	20 "Veteran" means an Illinois resident who has served as a
304	304	21 member of the United States Armed Forces on active duty or
305	305	22 State active duty, a member of the Illinois National Guard, or
306	306	23 a member of the United States Reserve Forces and who has
307	307	24 received an honorable discharge.
308	308	25 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
309	309	26 102-895, eff. 5-23-22; revised 9-6-22.)
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320	320	1 Section 99. Effective date. This Act takes effect upon
321	321	2 becoming law.
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