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Illinois House Bill HB2553

Illinois 2023-2024 Regular Session

Illinois House Bill HB2553 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2553 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. Effective immediately. LRB103 27079 HLH 53447 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2553 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 35 ILCS 200/15-169 Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. Effective immediately. LRB103 27079 HLH 53447 b LRB103 27079 HLH 53447 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2553 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/15-169 35 ILCS 200/15-169
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55 Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. 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), and (b-4) is granted for property that is used as a
2222 12 qualified 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. In provisions concerning the homestead exemption for veterans with disabilities, provides that: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. 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 through 2023 and thereafter:
7373 6 (1) if the veteran has a service-connected service
7474 7 connected disability of 30% or more but less than 50%, as
7575 8 certified by the United States Department of Veterans
7676 9 Affairs, then the annual exemption is $2,500;
7777 10 (2) if the veteran has a service-connected service
7878 11 connected disability of 50% or more but less than 70%, as
7979 12 certified by the United States Department of Veterans
8080 13 Affairs, then the annual exemption is $5,000;
8181 14 (3) if the veteran has a service-connected service
8282 15 connected disability of 70% or more, as certified by the
8383 16 United States Department of Veterans Affairs, then the
8484 17 property is 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 service-connected
8888 21 and who is certified by the United States Department of
8989 22 Veterans Affairs as a recipient of dependency and
9090 23 indemnity compensation under federal law, then the
9191 24 property is also exempt from taxation under this Code.
9292 25 (b-4) For taxable years 2024 and thereafter:
9393 26 (1) if the veteran has a service-connected disability
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104104 1 of 30% or more but less than 50%, as certified by the
105105 2 United States Department of Veterans Affairs, then the
106106 3 annual exemption is 30% of the assessed value of the
107107 4 property;
108108 5 (2) if the veteran has a service-connected disability
109109 6 of 50% or more but less than 70%, as certified by the
110110 7 United States Department of Veterans Affairs, then the
111111 8 annual exemption is 50% of the assessed value of the
112112 9 property; and
113113 10 (3) if the veteran has a service-connected disability
114114 11 of 70% or more, as certified by the United States
115115 12 Department of Veterans Affairs, then the property is
116116 13 exempt from taxation under this Code.
117117 14 (b-5) If a homestead exemption is granted under this
118118 15 Section and the person awarded the exemption subsequently
119119 16 becomes a resident of a facility licensed under the Nursing
120120 17 Home Care Act or a facility operated by the United States
121121 18 Department of Veterans Affairs, then the exemption shall
122122 19 continue (i) so long as the residence continues to be occupied
123123 20 by the qualifying person's spouse or (ii) if the residence
124124 21 remains unoccupied but is still owned by the person who
125125 22 qualified for the homestead exemption.
126126 23 (c) The tax exemption under this Section carries over to
127127 24 the benefit of the veteran's surviving spouse as long as the
128128 25 spouse holds the legal or beneficial title to the homestead,
129129 26 permanently resides thereon, and does not remarry. If the
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140140 1 surviving spouse sells the property, an exemption not to
141141 2 exceed the amount granted from the most recent ad valorem tax
142142 3 roll may be transferred to his or her new residence as long as
143143 4 it is used as his or her primary residence and he or she does
144144 5 not remarry.
145145 6 As used in this subsection (c):
146146 7 (1) for taxable years prior to 2015, "surviving
147147 8 spouse" means the surviving spouse of a veteran who
148148 9 obtained an exemption under this Section prior to his or
149149 10 her death;
150150 11 (2) for taxable years 2015 through 2022, "surviving
151151 12 spouse" means (i) the surviving spouse of a veteran who
152152 13 obtained an exemption under this Section prior to his or
153153 14 her death and (ii) the surviving spouse of a veteran who
154154 15 was killed in the line of duty at any time prior to the
155155 16 expiration of the application period in effect for the
156156 17 exemption for the taxable year for which the exemption is
157157 18 sought; and
158158 19 (3) for taxable year 2023 and thereafter, "surviving
159159 20 spouse" means: (i) the surviving spouse of a veteran who
160160 21 obtained the exemption under this Section prior to his or
161161 22 her death; (ii) the surviving spouse of a veteran who was
162162 23 killed in the line of duty at any time prior to the
163163 24 expiration of the application period in effect for the
164164 25 exemption for the taxable year for which the exemption is
165165 26 sought; (iii) the surviving spouse of a veteran who did
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176176 1 not obtain an exemption under this Section before death,
177177 2 but who would have qualified for the exemption under this
178178 3 Section in the taxable year for which the exemption is
179179 4 sought if he or she had survived, and whose surviving
180180 5 spouse has been a resident of Illinois from the time of the
181181 6 veteran's death through the taxable year for which the
182182 7 exemption is sought; and (iv) the surviving spouse of a
183183 8 veteran whose death was determined to be
184184 9 service-connected, but who would not otherwise qualify
185185 10 under item items (i), (ii), or (iii), if the spouse (A) is
186186 11 certified by the United States Department of Veterans
187187 12 Affairs as a recipient of dependency and indemnity
188188 13 compensation under federal law at any time prior to the
189189 14 expiration of the application period in effect for the
190190 15 exemption for the taxable year for which the exemption is
191191 16 sought and (B) remains eligible for that dependency and
192192 17 indemnity compensation as of January 1 of the taxable year
193193 18 for which the exemption is sought.
194194 19 (c-1) Beginning with taxable year 2015, nothing in this
195195 20 Section shall require the veteran to have qualified for or
196196 21 obtained the exemption before death if the veteran was killed
197197 22 in the line of duty.
198198 23 (d) The exemption under this Section applies for taxable
199199 24 year 2007 and thereafter. A taxpayer who claims an exemption
200200 25 under Section 15-165 or 15-168 may not claim an exemption
201201 26 under this Section.
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212212 1 (e) Except as otherwise provided in this subsection (e),
213213 2 each taxpayer who has been granted an exemption under this
214214 3 Section must reapply on an annual basis. Application must be
215215 4 made during the application period in effect for the county of
216216 5 his or her residence. The assessor or chief county assessment
217217 6 officer may determine the eligibility of residential property
218218 7 to receive the homestead exemption provided by this Section by
219219 8 application, visual inspection, questionnaire, or other
220220 9 reasonable methods. The determination must be made in
221221 10 accordance with guidelines established by the Department.
222222 11 On and after May 23, 2024 (the effective date of Public Act
223223 12 102-895) this amendatory Act of the 102nd General Assembly, if
224224 13 a veteran has a combined service-connected service connected
225225 14 disability rating of 100% and is deemed to be permanently and
226226 15 totally disabled, as certified by the United States Department
227227 16 of Veterans Affairs, the taxpayer who has been granted an
228228 17 exemption under this Section shall no longer be required to
229229 18 reapply for the exemption on an annual basis, and the
230230 19 exemption shall be in effect for as long as the exemption would
231231 20 otherwise be permitted under this Section.
232232 21 (e-1) If the person qualifying for the exemption does not
233233 22 occupy the qualified residence as of January 1 of the taxable
234234 23 year, the exemption granted under this Section shall be
235235 24 prorated on a monthly basis. The prorated exemption shall
236236 25 apply beginning with the first complete month in which the
237237 26 person occupies the qualified residence.
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248248 1 (e-5) Notwithstanding any other provision of law, each
249249 2 chief county assessment officer may approve this exemption for
250250 3 the 2020 taxable year, without application, for any property
251251 4 that was approved for this exemption for the 2019 taxable
252252 5 year, provided that:
253253 6 (1) the county board has declared a local disaster as
254254 7 provided in the Illinois Emergency Management Agency Act
255255 8 related to the COVID-19 public health emergency;
256256 9 (2) the owner of record of the property as of January
257257 10 1, 2020 is the same as the owner of record of the property
258258 11 as of January 1, 2019;
259259 12 (3) the exemption for the 2019 taxable year has not
260260 13 been determined to be an erroneous exemption as defined by
261261 14 this Code; and
262262 15 (4) the applicant for the 2019 taxable year has not
263263 16 asked for the exemption to be removed for the 2019 or 2020
264264 17 taxable years.
265265 18 Nothing in this subsection shall preclude a veteran whose
266266 19 service-connected service connected disability rating has
267267 20 changed since the 2019 exemption was granted from applying for
268268 21 the exemption based on the subsequent service-connected
269269 22 service connected disability rating.
270270 23 (e-10) Notwithstanding any other provision of law, each
271271 24 chief county assessment officer may approve this exemption for
272272 25 the 2021 taxable year, without application, for any property
273273 26 that was approved for this exemption for the 2020 taxable
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284284 1 year, if:
285285 2 (1) the county board has declared a local disaster as
286286 3 provided in the Illinois Emergency Management Agency Act
287287 4 related to the COVID-19 public health emergency;
288288 5 (2) the owner of record of the property as of January
289289 6 1, 2021 is the same as the owner of record of the property
290290 7 as of January 1, 2020;
291291 8 (3) the exemption for the 2020 taxable year has not
292292 9 been determined to be an erroneous exemption as defined by
293293 10 this Code; and
294294 11 (4) the taxpayer for the 2020 taxable year has not
295295 12 asked for the exemption to be removed for the 2020 or 2021
296296 13 taxable years.
297297 14 Nothing in this subsection shall preclude a veteran whose
298298 15 service-connected service connected disability rating has
299299 16 changed since the 2020 exemption was granted from applying for
300300 17 the exemption based on the subsequent service-connected
301301 18 service connected disability rating.
302302 19 (f) For the purposes of this Section:
303303 20 "Qualified residence" means real property, but less any
304304 21 portion of that property that is used for commercial purposes,
305305 22 with an equalized assessed value of less than $250,000 that is
306306 23 the primary residence of a veteran with a disability. Property
307307 24 rented for more than 6 months is presumed to be used for
308308 25 commercial purposes.
309309 26 "Veteran" means an Illinois resident who has served as a
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320320 1 member of the United States Armed Forces on active duty or
321321 2 State active duty, a member of the Illinois National Guard, or
322322 3 a member of the United States Reserve Forces and who has
323323 4 received an honorable discharge.
324324 5 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
325325 6 102-895, eff. 5-23-22; revised 9-6-22.)
326326 7 Section 99. Effective date. This Act takes effect upon
327327 8 becoming law.
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