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Illinois House Bill HB2991

Illinois 2023-2024 Regular Session

Illinois House Bill HB2991 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2991 Introduced , by Rep. Joe C. Sosnowski 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, if the veteran has a service connected disability of 10% or more but less than 30%, as certified by the United States Department of Veterans Affairs, then the annual exemption is $1,500 (currently, there is no exemption if the veteran has a service connected disability of less than 30%). Effective immediately. LRB103 26848 HLH 53212 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2991 Introduced , by Rep. Joe C. Sosnowski 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, if the veteran has a service connected disability of 10% or more but less than 30%, as certified by the United States Department of Veterans Affairs, then the annual exemption is $1,500 (currently, there is no exemption if the veteran has a service connected disability of less than 30%). Effective immediately. LRB103 26848 HLH 53212 b LRB103 26848 HLH 53212 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2991 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/15-169 35 ILCS 200/15-169
44 35 ILCS 200/15-169
55 Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that, if the veteran has a service connected disability of 10% or more but less than 30%, as certified by the United States Department of Veterans Affairs, then the annual exemption is $1,500 (currently, there is no exemption if the veteran has a service connected disability of less than 30%). 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
2121 11 (b), and (b-3), and (b-4) is granted for property that is used
2222 12 as a 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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3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2991 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED:
3838 35 ILCS 200/15-169 35 ILCS 200/15-169
3939 35 ILCS 200/15-169
4040 Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that, if the veteran has a service connected disability of 10% or more but less than 30%, as certified by the United States Department of Veterans Affairs, then the annual exemption is $1,500 (currently, there is no exemption if the veteran has a service connected disability of less than 30%). 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 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-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 10% or more but less than 30%, as certified by the
105105 2 United States Department of Veterans Affairs, then the
106106 3 annual exemption is $1,500;
107107 4 (2) if the veteran has a service connected disability
108108 5 of 30% or more but less than 50%, as certified by the
109109 6 United States Department of Veterans Affairs, then the
110110 7 annual exemption is $2,500;
111111 8 (3) if the veteran has a service connected disability
112112 9 of 50% or more but less than 70%, as certified by the
113113 10 United States Department of Veterans Affairs, then the
114114 11 annual exemption is $5,000;
115115 12 (4) if the veteran has a service connected disability
116116 13 of 70% or more, as certified by the United States
117117 14 Department of Veterans Affairs, then the property is
118118 15 exempt from taxation under this Code; and
119119 16 (5) if the taxpayer is the surviving spouse of a
120120 17 veteran whose death was determined to be service-connected
121121 18 and who is certified by the United States Department of
122122 19 Veterans Affairs as a recipient of dependency and
123123 20 indemnity compensation under federal law, then the
124124 21 property is also exempt from taxation under this Code.
125125 22 (b-5) If a homestead exemption is granted under this
126126 23 Section and the person awarded the exemption subsequently
127127 24 becomes a resident of a facility licensed under the Nursing
128128 25 Home Care Act or a facility operated by the United States
129129 26 Department of Veterans Affairs, then the exemption shall
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140140 1 continue (i) so long as the residence continues to be occupied
141141 2 by the qualifying person's spouse or (ii) if the residence
142142 3 remains unoccupied but is still owned by the person who
143143 4 qualified for the homestead exemption.
144144 5 (c) The tax exemption under this Section carries over to
145145 6 the benefit of the veteran's surviving spouse as long as the
146146 7 spouse holds the legal or beneficial title to the homestead,
147147 8 permanently resides thereon, and does not remarry. If the
148148 9 surviving spouse sells the property, an exemption not to
149149 10 exceed the amount granted from the most recent ad valorem tax
150150 11 roll may be transferred to his or her new residence as long as
151151 12 it is used as his or her primary residence and he or she does
152152 13 not remarry.
153153 14 As used in this subsection (c):
154154 15 (1) for taxable years prior to 2015, "surviving
155155 16 spouse" means the surviving spouse of a veteran who
156156 17 obtained an exemption under this Section prior to his or
157157 18 her death;
158158 19 (2) for taxable years 2015 through 2022, "surviving
159159 20 spouse" means (i) the surviving spouse of a veteran who
160160 21 obtained an exemption under this Section prior to his or
161161 22 her death and (ii) the surviving spouse of a veteran who
162162 23 was 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; and
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176176 1 (3) for taxable year 2023 and thereafter, "surviving
177177 2 spouse" means: (i) the surviving spouse of a veteran who
178178 3 obtained the exemption under this Section prior to his or
179179 4 her death; (ii) the surviving spouse of a veteran who was
180180 5 killed in the line of duty at any time prior to the
181181 6 expiration of the application period in effect for the
182182 7 exemption for the taxable year for which the exemption is
183183 8 sought; (iii) the surviving spouse of a veteran who did
184184 9 not obtain an exemption under this Section before death,
185185 10 but who would have qualified for the exemption under this
186186 11 Section in the taxable year for which the exemption is
187187 12 sought if he or she had survived, and whose surviving
188188 13 spouse has been a resident of Illinois from the time of the
189189 14 veteran's death through the taxable year for which the
190190 15 exemption is sought; and (iv) the surviving spouse of a
191191 16 veteran whose death was determined to be
192192 17 service-connected, but who would not otherwise qualify
193193 18 under item items (i), (ii), or (iii), if the spouse (A) is
194194 19 certified by the United States Department of Veterans
195195 20 Affairs as a recipient of dependency and indemnity
196196 21 compensation under federal law at any time prior to the
197197 22 expiration of the application period in effect for the
198198 23 exemption for the taxable year for which the exemption is
199199 24 sought and (B) remains eligible for that dependency and
200200 25 indemnity compensation as of January 1 of the taxable year
201201 26 for which the exemption is sought.
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212212 1 (c-1) Beginning with taxable year 2015, nothing in this
213213 2 Section shall require the veteran to have qualified for or
214214 3 obtained the exemption before death if the veteran was killed
215215 4 in the line of duty.
216216 5 (d) The exemption under this Section applies for taxable
217217 6 year 2007 and thereafter. A taxpayer who claims an exemption
218218 7 under Section 15-165 or 15-168 may not claim an exemption
219219 8 under this Section.
220220 9 (e) Except as otherwise provided in this subsection (e),
221221 10 each taxpayer who has been granted an exemption under this
222222 11 Section must reapply on an annual basis. Application must be
223223 12 made during the application period in effect for the county of
224224 13 his or her residence. The assessor or chief county assessment
225225 14 officer may determine the eligibility of residential property
226226 15 to receive the homestead exemption provided by this Section by
227227 16 application, visual inspection, questionnaire, or other
228228 17 reasonable methods. The determination must be made in
229229 18 accordance with guidelines established by the Department.
230230 19 On and after May 23, 2022 (the effective date of Public Act
231231 20 102-895) this amendatory Act of the 102nd General Assembly, if
232232 21 a veteran has a combined service connected disability rating
233233 22 of 100% and is deemed to be permanently and totally disabled,
234234 23 as certified by the United States Department of Veterans
235235 24 Affairs, the taxpayer who has been granted an exemption under
236236 25 this Section shall no longer be required to reapply for the
237237 26 exemption on an annual basis, and the exemption shall be in
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248248 1 effect for as long as the exemption would otherwise be
249249 2 permitted under this Section.
250250 3 (e-1) If the person qualifying for the exemption does not
251251 4 occupy the qualified residence as of January 1 of the taxable
252252 5 year, the exemption granted under this Section shall be
253253 6 prorated on a monthly basis. The prorated exemption shall
254254 7 apply beginning with the first complete month in which the
255255 8 person occupies the qualified residence.
256256 9 (e-5) Notwithstanding any other provision of law, each
257257 10 chief county assessment officer may approve this exemption for
258258 11 the 2020 taxable year, without application, for any property
259259 12 that was approved for this exemption for the 2019 taxable
260260 13 year, provided that:
261261 14 (1) the county board has declared a local disaster as
262262 15 provided in the Illinois Emergency Management Agency Act
263263 16 related to the COVID-19 public health emergency;
264264 17 (2) the owner of record of the property as of January
265265 18 1, 2020 is the same as the owner of record of the property
266266 19 as of January 1, 2019;
267267 20 (3) the exemption for the 2019 taxable year has not
268268 21 been determined to be an erroneous exemption as defined by
269269 22 this Code; and
270270 23 (4) the applicant for the 2019 taxable year has not
271271 24 asked for the exemption to be removed for the 2019 or 2020
272272 25 taxable years.
273273 26 Nothing in this subsection shall preclude a veteran whose
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284284 1 service connected disability rating has changed since the 2019
285285 2 exemption was granted from applying for the exemption based on
286286 3 the subsequent service connected disability rating.
287287 4 (e-10) Notwithstanding any other provision of law, each
288288 5 chief county assessment officer may approve this exemption for
289289 6 the 2021 taxable year, without application, for any property
290290 7 that was approved for this exemption for the 2020 taxable
291291 8 year, if:
292292 9 (1) the county board has declared a local disaster as
293293 10 provided in the Illinois Emergency Management Agency Act
294294 11 related to the COVID-19 public health emergency;
295295 12 (2) the owner of record of the property as of January
296296 13 1, 2021 is the same as the owner of record of the property
297297 14 as of January 1, 2020;
298298 15 (3) the exemption for the 2020 taxable year has not
299299 16 been determined to be an erroneous exemption as defined by
300300 17 this Code; and
301301 18 (4) the taxpayer for the 2020 taxable year has not
302302 19 asked for the exemption to be removed for the 2020 or 2021
303303 20 taxable years.
304304 21 Nothing in this subsection shall preclude a veteran whose
305305 22 service connected disability rating has changed since the 2020
306306 23 exemption was granted from applying for the exemption based on
307307 24 the subsequent service connected disability rating.
308308 25 (f) For the purposes of this Section:
309309 26 "Qualified residence" means real property, but less any
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320320 1 portion of that property that is used for commercial purposes,
321321 2 with an equalized assessed value of less than $250,000 that is
322322 3 the primary residence of a veteran with a disability. Property
323323 4 rented for more than 6 months is presumed to be used for
324324 5 commercial purposes.
325325 6 "Veteran" means an Illinois resident who has served as a
326326 7 member of the United States Armed Forces on active duty or
327327 8 State active duty, a member of the Illinois National Guard, or
328328 9 a member of the United States Reserve Forces and who has
329329 10 received an honorable discharge.
330330 11 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
331331 12 102-895, eff. 5-23-22; revised 9-6-22.)
332332 13 Section 99. Effective date. This Act takes effect upon
333333 14 becoming law.
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