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
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
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.
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A BILL FOR
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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 15-169 as follows:
6 (35 ILCS 200/15-169)
7 Sec. 15-169. Homestead exemption for veterans with
8 disabilities.
9 (a) Beginning with taxable year 2007, an annual homestead
10 exemption, limited to the amounts set forth in subsections
11 (b), and (b-3), and (b-4) is granted for property that is used
12 as a qualified residence by a veteran with a disability.
13 (b) For taxable years prior to 2015, the amount of the
14 exemption under this Section is as follows:
15 (1) for veterans with a service-connected disability
16 of at least (i) 75% for exemptions granted in taxable
17 years 2007 through 2009 and (ii) 70% for exemptions
18 granted in taxable year 2010 and each taxable year
19 thereafter, as certified by the United States Department
20 of Veterans Affairs, the annual exemption is $5,000; and
21 (2) for veterans with a service-connected disability
22 of at least 50%, but less than (i) 75% for exemptions
23 granted in taxable years 2007 through 2009 and (ii) 70%
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
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.
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A BILL FOR
35 ILCS 200/15-169
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1 for exemptions granted in taxable year 2010 and each
2 taxable year thereafter, as certified by the United States
3 Department of Veterans Affairs, the annual exemption is
4 $2,500.
5 (b-3) For taxable years 2015 through 2023 and thereafter:
6 (1) if the veteran has a service connected disability
7 of 30% or more but less than 50%, as certified by the
8 United States Department of Veterans Affairs, then the
9 annual exemption is $2,500;
10 (2) if the veteran has a service connected disability
11 of 50% or more but less than 70%, as certified by the
12 United States Department of Veterans Affairs, then the
13 annual exemption is $5,000;
14 (3) if the veteran has a service connected disability
15 of 70% or more, as certified by the United States
16 Department of Veterans Affairs, then the property is
17 exempt from taxation under this Code; and
18 (4) for taxable year 2023 and thereafter, if the
19 taxpayer is the surviving spouse of a veteran whose death
20 was determined to be service-connected and who is
21 certified by the United States Department of Veterans
22 Affairs as a recipient of dependency and indemnity
23 compensation under federal law, then the property is also
24 exempt from taxation under this Code.
25 (b-4) For taxable years 2024 and thereafter:
26 (1) if the veteran has a service connected disability
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1 of 10% or more but less than 30%, as certified by the
2 United States Department of Veterans Affairs, then the
3 annual exemption is $1,500;
4 (2) if the veteran has a service connected disability
5 of 30% or more but less than 50%, as certified by the
6 United States Department of Veterans Affairs, then the
7 annual exemption is $2,500;
8 (3) if the veteran has a service connected disability
9 of 50% or more but less than 70%, as certified by the
10 United States Department of Veterans Affairs, then the
11 annual exemption is $5,000;
12 (4) if the veteran has a service connected disability
13 of 70% or more, as certified by the United States
14 Department of Veterans Affairs, then the property is
15 exempt from taxation under this Code; and
16 (5) if the taxpayer is the surviving spouse of a
17 veteran whose death was determined to be service-connected
18 and who is certified by the United States Department of
19 Veterans Affairs as a recipient of dependency and
20 indemnity compensation under federal law, then the
21 property is also exempt from taxation under this Code.
22 (b-5) If a homestead exemption is granted under this
23 Section and the person awarded the exemption subsequently
24 becomes a resident of a facility licensed under the Nursing
25 Home Care Act or a facility operated by the United States
26 Department of Veterans Affairs, then the exemption shall
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1 continue (i) so long as the residence continues to be occupied
2 by the qualifying person's spouse or (ii) if the residence
3 remains unoccupied but is still owned by the person who
4 qualified for the homestead exemption.
5 (c) The tax exemption under this Section carries over to
6 the benefit of the veteran's surviving spouse as long as the
7 spouse holds the legal or beneficial title to the homestead,
8 permanently resides thereon, and does not remarry. If the
9 surviving spouse sells the property, an exemption not to
10 exceed the amount granted from the most recent ad valorem tax
11 roll may be transferred to his or her new residence as long as
12 it is used as his or her primary residence and he or she does
13 not remarry.
14 As used in this subsection (c):
15 (1) for taxable years prior to 2015, "surviving
16 spouse" means the surviving spouse of a veteran who
17 obtained an exemption under this Section prior to his or
18 her death;
19 (2) for taxable years 2015 through 2022, "surviving
20 spouse" means (i) the surviving spouse of a veteran who
21 obtained an exemption under this Section prior to his or
22 her death and (ii) the surviving spouse of a veteran who
23 was killed in the line of duty at any time prior to the
24 expiration of the application period in effect for the
25 exemption for the taxable year for which the exemption is
26 sought; and
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1 (3) for taxable year 2023 and thereafter, "surviving
2 spouse" means: (i) the surviving spouse of a veteran who
3 obtained the exemption under this Section prior to his or
4 her death; (ii) the surviving spouse of a veteran who was
5 killed in the line of duty at any time prior to the
6 expiration of the application period in effect for the
7 exemption for the taxable year for which the exemption is
8 sought; (iii) the surviving spouse of a veteran who did
9 not obtain an exemption under this Section before death,
10 but who would have qualified for the exemption under this
11 Section in the taxable year for which the exemption is
12 sought if he or she had survived, and whose surviving
13 spouse has been a resident of Illinois from the time of the
14 veteran's death through the taxable year for which the
15 exemption is sought; and (iv) the surviving spouse of a
16 veteran whose death was determined to be
17 service-connected, but who would not otherwise qualify
18 under item items (i), (ii), or (iii), if the spouse (A) is
19 certified by the United States Department of Veterans
20 Affairs as a recipient of dependency and indemnity
21 compensation under federal law at any time prior to the
22 expiration of the application period in effect for the
23 exemption for the taxable year for which the exemption is
24 sought and (B) remains eligible for that dependency and
25 indemnity compensation as of January 1 of the taxable year
26 for which the exemption is sought.
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1 (c-1) Beginning with taxable year 2015, nothing in this
2 Section shall require the veteran to have qualified for or
3 obtained the exemption before death if the veteran was killed
4 in the line of duty.
5 (d) The exemption under this Section applies for taxable
6 year 2007 and thereafter. A taxpayer who claims an exemption
7 under Section 15-165 or 15-168 may not claim an exemption
8 under this Section.
9 (e) Except as otherwise provided in this subsection (e),
10 each taxpayer who has been granted an exemption under this
11 Section must reapply on an annual basis. Application must be
12 made during the application period in effect for the county of
13 his or her residence. The assessor or chief county assessment
14 officer may determine the eligibility of residential property
15 to receive the homestead exemption provided by this Section by
16 application, visual inspection, questionnaire, or other
17 reasonable methods. The determination must be made in
18 accordance with guidelines established by the Department.
19 On and after May 23, 2022 (the effective date of Public Act
20 102-895) this amendatory Act of the 102nd General Assembly, if
21 a veteran has a combined service connected disability rating
22 of 100% and is deemed to be permanently and totally disabled,
23 as certified by the United States Department of Veterans
24 Affairs, the taxpayer who has been granted an exemption under
25 this Section shall no longer be required to reapply for the
26 exemption on an annual basis, and the exemption shall be in
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1 effect for as long as the exemption would otherwise be
2 permitted under this Section.
3 (e-1) If the person qualifying for the exemption does not
4 occupy the qualified residence as of January 1 of the taxable
5 year, the exemption granted under this Section shall be
6 prorated on a monthly basis. The prorated exemption shall
7 apply beginning with the first complete month in which the
8 person occupies the qualified residence.
9 (e-5) Notwithstanding any other provision of law, each
10 chief county assessment officer may approve this exemption for
11 the 2020 taxable year, without application, for any property
12 that was approved for this exemption for the 2019 taxable
13 year, provided that:
14 (1) the county board has declared a local disaster as
15 provided in the Illinois Emergency Management Agency Act
16 related to the COVID-19 public health emergency;
17 (2) the owner of record of the property as of January
18 1, 2020 is the same as the owner of record of the property
19 as of January 1, 2019;
20 (3) the exemption for the 2019 taxable year has not
21 been determined to be an erroneous exemption as defined by
22 this Code; and
23 (4) the applicant for the 2019 taxable year has not
24 asked for the exemption to be removed for the 2019 or 2020
25 taxable years.
26 Nothing in this subsection shall preclude a veteran whose
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1 service connected disability rating has changed since the 2019
2 exemption was granted from applying for the exemption based on
3 the subsequent service connected disability rating.
4 (e-10) Notwithstanding any other provision of law, each
5 chief county assessment officer may approve this exemption for
6 the 2021 taxable year, without application, for any property
7 that was approved for this exemption for the 2020 taxable
8 year, if:
9 (1) the county board has declared a local disaster as
10 provided in the Illinois Emergency Management Agency Act
11 related to the COVID-19 public health emergency;
12 (2) the owner of record of the property as of January
13 1, 2021 is the same as the owner of record of the property
14 as of January 1, 2020;
15 (3) the exemption for the 2020 taxable year has not
16 been determined to be an erroneous exemption as defined by
17 this Code; and
18 (4) the taxpayer for the 2020 taxable year has not
19 asked for the exemption to be removed for the 2020 or 2021
20 taxable years.
21 Nothing in this subsection shall preclude a veteran whose
22 service connected disability rating has changed since the 2020
23 exemption was granted from applying for the exemption based on
24 the subsequent service connected disability rating.
25 (f) For the purposes of this Section:
26 "Qualified residence" means real property, but less any
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1 portion of that property that is used for commercial purposes,
2 with an equalized assessed value of less than $250,000 that is
3 the primary residence of a veteran with a disability. Property
4 rented for more than 6 months is presumed to be used for
5 commercial purposes.
6 "Veteran" means an Illinois resident who has served as a
7 member of the United States Armed Forces on active duty or
8 State active duty, a member of the Illinois National Guard, or
9 a member of the United States Reserve Forces and who has
10 received an honorable discharge.
11 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
12 102-895, eff. 5-23-22; revised 9-6-22.)
13 Section 99. Effective date. This Act takes effect upon
14 becoming law.
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