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Illinois House Bill HB1154

Illinois 2023-2024 Regular Session

Illinois House Bill HB1154 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1154 Introduced , by Rep. Norine K. Hammond SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 Amends the Property Tax Code. Provides that the surviving spouse of a veteran who has a service connected disability of 100% and is deemed to be permanently and totally disabled need not reapply for the homestead exemption for veterans with disabilities. Effective immediately. LRB103 04690 HLH 49699 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1154 Introduced , by Rep. Norine K. Hammond SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 35 ILCS 200/15-169 Amends the Property Tax Code. Provides that the surviving spouse of a veteran who has a service connected disability of 100% and is deemed to be permanently and totally disabled need not reapply for the homestead exemption for veterans with disabilities. Effective immediately. LRB103 04690 HLH 49699 b LRB103 04690 HLH 49699 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1154 Introduced , by Rep. Norine K. Hammond SYNOPSIS AS INTRODUCED:
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55 Amends the Property Tax Code. Provides that the surviving spouse of a veteran who has a service connected disability of 100% and is deemed to be permanently and totally disabled need not reapply for the homestead exemption for veterans with disabilities. Effective immediately.
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1111 1 AN ACT concerning revenue.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Property Tax Code is amended by changing
1515 5 Section 15-169 as follows:
1616 6 (35 ILCS 200/15-169)
1717 7 Sec. 15-169. Homestead exemption for veterans with
1818 8 disabilities.
1919 9 (a) Beginning with taxable year 2007, an annual homestead
2020 10 exemption, limited to the amounts set forth in subsections (b)
2121 11 and (b-3), is granted for property that is used as a qualified
2222 12 residence by a veteran with a disability.
2323 13 (b) For taxable years prior to 2015, the amount of the
2424 14 exemption under this Section is as follows:
2525 15 (1) for veterans with a service-connected disability
2626 16 of at least (i) 75% for exemptions granted in taxable
2727 17 years 2007 through 2009 and (ii) 70% for exemptions
2828 18 granted in taxable year 2010 and each taxable year
2929 19 thereafter, as certified by the United States Department
3030 20 of Veterans Affairs, the annual exemption is $5,000; and
3131 21 (2) for veterans with a service-connected disability
3232 22 of at least 50%, but less than (i) 75% for exemptions
3333 23 granted in taxable years 2007 through 2009 and (ii) 70%
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4040 Amends the Property Tax Code. Provides that the surviving spouse of a veteran who has a service connected disability of 100% and is deemed to be permanently and totally disabled need not reapply for the homestead exemption for veterans with disabilities. Effective immediately.
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6868 1 for exemptions granted in taxable year 2010 and each
6969 2 taxable year thereafter, as certified by the United States
7070 3 Department of Veterans Affairs, the annual exemption is
7171 4 $2,500.
7272 5 (b-3) For taxable years 2015 and thereafter:
7373 6 (1) if the veteran has a service connected disability
7474 7 of 30% or more but less than 50%, as certified by the
7575 8 United States Department of Veterans Affairs, then the
7676 9 annual exemption is $2,500;
7777 10 (2) if the veteran has a service connected disability
7878 11 of 50% or more but less than 70%, as certified by the
7979 12 United States Department of Veterans Affairs, then the
8080 13 annual exemption is $5,000;
8181 14 (3) if the veteran has a service connected disability
8282 15 of 70% or more, as certified by the United States
8383 16 Department of Veterans Affairs, then the property is
8484 17 exempt from taxation under this Code; and
8585 18 (4) for taxable year 2023 and thereafter, if the
8686 19 taxpayer is the surviving spouse of a veteran whose death
8787 20 was determined to be service-connected and who is
8888 21 certified by the United States Department of Veterans
8989 22 Affairs as a recipient of dependency and indemnity
9090 23 compensation under federal law, then the property is also
9191 24 exempt from taxation under this Code.
9292 25 (b-5) If a homestead exemption is granted under this
9393 26 Section and the person awarded the exemption subsequently
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104104 1 becomes a resident of a facility licensed under the Nursing
105105 2 Home Care Act or a facility operated by the United States
106106 3 Department of Veterans Affairs, then the exemption shall
107107 4 continue (i) so long as the residence continues to be occupied
108108 5 by the qualifying person's spouse or (ii) if the residence
109109 6 remains unoccupied but is still owned by the person who
110110 7 qualified for the homestead exemption.
111111 8 (c) The tax exemption under this Section carries over to
112112 9 the benefit of the veteran's surviving spouse as long as the
113113 10 spouse holds the legal or beneficial title to the homestead,
114114 11 permanently resides thereon, and does not remarry. If the
115115 12 surviving spouse sells the property, an exemption not to
116116 13 exceed the amount granted from the most recent ad valorem tax
117117 14 roll may be transferred to his or her new residence as long as
118118 15 it is used as his or her primary residence and he or she does
119119 16 not remarry.
120120 17 As used in this subsection (c):
121121 18 (1) for taxable years prior to 2015, "surviving
122122 19 spouse" means the surviving spouse of a veteran who
123123 20 obtained an exemption under this Section prior to his or
124124 21 her death;
125125 22 (2) for taxable years 2015 through 2022, "surviving
126126 23 spouse" means (i) the surviving spouse of a veteran who
127127 24 obtained an exemption under this Section prior to his or
128128 25 her death and (ii) the surviving spouse of a veteran who
129129 26 was killed in the line of duty at any time prior to the
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140140 1 expiration of the application period in effect for the
141141 2 exemption for the taxable year for which the exemption is
142142 3 sought; and
143143 4 (3) for taxable year 2023 and thereafter, "surviving
144144 5 spouse" means: (i) the surviving spouse of a veteran who
145145 6 obtained the exemption under this Section prior to his or
146146 7 her death; (ii) the surviving spouse of a veteran who was
147147 8 killed in the line of duty at any time prior to the
148148 9 expiration of the application period in effect for the
149149 10 exemption for the taxable year for which the exemption is
150150 11 sought; (iii) the surviving spouse of a veteran who did
151151 12 not obtain an exemption under this Section before death,
152152 13 but who would have qualified for the exemption under this
153153 14 Section in the taxable year for which the exemption is
154154 15 sought if he or she had survived, and whose surviving
155155 16 spouse has been a resident of Illinois from the time of the
156156 17 veteran's death through the taxable year for which the
157157 18 exemption is sought; and (iv) the surviving spouse of a
158158 19 veteran whose death was determined to be
159159 20 service-connected, but who would not otherwise qualify
160160 21 under item items (i), (ii), or (iii), if the spouse (A) is
161161 22 certified by the United States Department of Veterans
162162 23 Affairs as a recipient of dependency and indemnity
163163 24 compensation under federal law at any time prior to the
164164 25 expiration of the application period in effect for the
165165 26 exemption for the taxable year for which the exemption is
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176176 1 sought and (B) remains eligible for that dependency and
177177 2 indemnity compensation as of January 1 of the taxable year
178178 3 for which the exemption is sought.
179179 4 (c-1) Beginning with taxable year 2015, nothing in this
180180 5 Section shall require the veteran to have qualified for or
181181 6 obtained the exemption before death if the veteran was killed
182182 7 in the line of duty.
183183 8 (d) The exemption under this Section applies for taxable
184184 9 year 2007 and thereafter. A taxpayer who claims an exemption
185185 10 under Section 15-165 or 15-168 may not claim an exemption
186186 11 under this Section.
187187 12 (e) Except as otherwise provided in this subsection (e),
188188 13 each taxpayer who has been granted an exemption under this
189189 14 Section must reapply on an annual basis. Application must be
190190 15 made during the application period in effect for the county of
191191 16 his or her residence. The assessor or chief county assessment
192192 17 officer may determine the eligibility of residential property
193193 18 to receive the homestead exemption provided by this Section by
194194 19 application, visual inspection, questionnaire, or other
195195 20 reasonable methods. The determination must be made in
196196 21 accordance with guidelines established by the Department.
197197 22 On and after May 23, 2022 (the effective date of Public Act
198198 23 102-895) this amendatory Act of the 102nd General Assembly, if
199199 24 a veteran has a combined service connected disability rating
200200 25 of 100% and is deemed to be permanently and totally disabled,
201201 26 as certified by the United States Department of Veterans
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212212 1 Affairs, then that veteran, or that veteran's surviving
213213 2 spouse, the taxpayer who has been granted an exemption under
214214 3 this Section shall no longer be required to reapply for the
215215 4 exemption on an annual basis, and the exemption shall be in
216216 5 effect for as long as the exemption would otherwise be
217217 6 permitted under this Section.
218218 7 (e-1) If the person qualifying for the exemption does not
219219 8 occupy the qualified residence as of January 1 of the taxable
220220 9 year, the exemption granted under this Section shall be
221221 10 prorated on a monthly basis. The prorated exemption shall
222222 11 apply beginning with the first complete month in which the
223223 12 person occupies the qualified residence.
224224 13 (e-5) Notwithstanding any other provision of law, each
225225 14 chief county assessment officer may approve this exemption for
226226 15 the 2020 taxable year, without application, for any property
227227 16 that was approved for this exemption for the 2019 taxable
228228 17 year, provided that:
229229 18 (1) the county board has declared a local disaster as
230230 19 provided in the Illinois Emergency Management Agency Act
231231 20 related to the COVID-19 public health emergency;
232232 21 (2) the owner of record of the property as of January
233233 22 1, 2020 is the same as the owner of record of the property
234234 23 as of January 1, 2019;
235235 24 (3) the exemption for the 2019 taxable year has not
236236 25 been determined to be an erroneous exemption as defined by
237237 26 this Code; and
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248248 1 (4) the applicant for the 2019 taxable year has not
249249 2 asked for the exemption to be removed for the 2019 or 2020
250250 3 taxable years.
251251 4 Nothing in this subsection shall preclude a veteran whose
252252 5 service connected disability rating has changed since the 2019
253253 6 exemption was granted from applying for the exemption based on
254254 7 the subsequent service connected disability rating.
255255 8 (e-10) Notwithstanding any other provision of law, each
256256 9 chief county assessment officer may approve this exemption for
257257 10 the 2021 taxable year, without application, for any property
258258 11 that was approved for this exemption for the 2020 taxable
259259 12 year, if:
260260 13 (1) the county board has declared a local disaster as
261261 14 provided in the Illinois Emergency Management Agency Act
262262 15 related to the COVID-19 public health emergency;
263263 16 (2) the owner of record of the property as of January
264264 17 1, 2021 is the same as the owner of record of the property
265265 18 as of January 1, 2020;
266266 19 (3) the exemption for the 2020 taxable year has not
267267 20 been determined to be an erroneous exemption as defined by
268268 21 this Code; and
269269 22 (4) the taxpayer for the 2020 taxable year has not
270270 23 asked for the exemption to be removed for the 2020 or 2021
271271 24 taxable years.
272272 25 Nothing in this subsection shall preclude a veteran whose
273273 26 service connected disability rating has changed since the 2020
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284284 1 exemption was granted from applying for the exemption based on
285285 2 the subsequent service connected disability rating.
286286 3 (f) For the purposes of this Section:
287287 4 "Qualified residence" means real property, but less any
288288 5 portion of that property that is used for commercial purposes,
289289 6 with an equalized assessed value of less than $250,000 that is
290290 7 the primary residence of a veteran with a disability. Property
291291 8 rented for more than 6 months is presumed to be used for
292292 9 commercial purposes.
293293 10 "Veteran" means an Illinois resident who has served as a
294294 11 member of the United States Armed Forces on active duty or
295295 12 State active duty, a member of the Illinois National Guard, or
296296 13 a member of the United States Reserve Forces and who has
297297 14 received an honorable discharge.
298298 15 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
299299 16 102-895, eff. 5-23-22; revised 9-6-22.)
300300 17 Section 99. Effective date. This Act takes effect upon
301301 18 becoming law.
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