Illinois 2023-2024 Regular Session

Illinois House Bill HB3538 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3538 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-165 35 ILCS 200/15-169 Amends the Property Tax Code. Provides that a veteran may submit an application for the homestead exemptions for veterans with disabilities to the chief county assessment officer with respect to a specific property before the veteran purchases the property. Effective immediately. LRB103 29865 HLH 56274 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3538 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-165 35 ILCS 200/15-169 35 ILCS 200/15-165 35 ILCS 200/15-169 Amends the Property Tax Code. Provides that a veteran may submit an application for the homestead exemptions for veterans with disabilities to the chief county assessment officer with respect to a specific property before the veteran purchases the property. Effective immediately. LRB103 29865 HLH 56274 b LRB103 29865 HLH 56274 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3538 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-165 35 ILCS 200/15-169 35 ILCS 200/15-165 35 ILCS 200/15-169
4	4	35 ILCS 200/15-165
5	5	35 ILCS 200/15-169
6	6	Amends the Property Tax Code. Provides that a veteran may submit an application for the homestead exemptions for veterans with disabilities to the chief county assessment officer with respect to a specific property before the veteran purchases the property. Effective immediately.
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9	9	A BILL FOR
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12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Property Tax Code is amended by changing
16	16	5 Sections 15-165 and 15-169 as follows:
17	17	6 (35 ILCS 200/15-165)
18	18	7 Sec. 15-165. Veterans with disabilities. Property up to an
19	19	8 assessed value of $100,000, owned and used exclusively by a
20	20	9 veteran with a disability, or the spouse or unmarried
21	21	10 surviving spouse of the veteran, as a home, is exempt. As used
22	22	11 in this Section, a "veteran with a disability" means a person
23	23	12 who has served in the Armed Forces of the United States and
24	24	13 whose disability is of such a nature that the Federal
25	25	14 Government has authorized payment for purchase or construction
26	26	15 of Specially Adapted Housing as set forth in the United States
27	27	16 Code, Title 38, Chapter 21, Section 2101.
28	28	17 The exemption applies to housing where Federal funds have
29	29	18 been used to purchase or construct special adaptations to suit
30	30	19 the veteran's disability.
31	31	20 The exemption also applies to housing that is specially
32	32	21 adapted to suit the veteran's disability, and purchased
33	33	22 entirely or in part by the proceeds of a sale, casualty loss
34	34	23 reimbursement, or other transfer of a home for which the
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38	38	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3538 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/15-165 35 ILCS 200/15-169 35 ILCS 200/15-165 35 ILCS 200/15-169
40	40	35 ILCS 200/15-165
41	41	35 ILCS 200/15-169
42	42	Amends the Property Tax Code. Provides that a veteran may submit an application for the homestead exemptions for veterans with disabilities to the chief county assessment officer with respect to a specific property before the veteran purchases the property. Effective immediately.
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45	45	A BILL FOR
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71	71	1 Federal Government had previously authorized payment for
72	72	2 purchase or construction as Specially Adapted Housing.
73	73	3 However, the entire proceeds of the sale, casualty loss
74	74	4 reimbursement, or other transfer of that housing shall be
75	75	5 applied to the acquisition of subsequent specially adapted
76	76	6 housing to the extent that the proceeds equal the purchase
77	77	7 price of the subsequently acquired housing.
78	78	8 Beginning with the 2015 tax year, the exemption also
79	79	9 applies to housing that is specifically constructed or adapted
80	80	10 to suit a qualifying veteran's disability if the housing or
81	81	11 adaptations are donated by a charitable organization, the
82	82	12 veteran has been approved to receive funds for the purchase or
83	83	13 construction of Specially Adapted Housing under Title 38,
84	84	14 Chapter 21, Section 2101 of the United States Code, and the
85	85	15 home has been inspected and certified by a licensed home
86	86	16 inspector to be in compliance with applicable standards set
87	87	17 forth in U.S. Department of Veterans Affairs, Veterans
88	88	18 Benefits Administration Pamphlet 26-13 Handbook for Design of
89	89	19 Specially Adapted Housing.
90	90	20 For purposes of this Section, "charitable organization"
91	91	21 means any benevolent, philanthropic, patriotic, or
92	92	22 eleemosynary entity that solicits and collects funds for
93	93	23 charitable purposes and includes each local, county, or area
94	94	24 division of that charitable organization.
95	95	25 For purposes of this Section, "unmarried surviving spouse"
96	96	26 means the surviving spouse of the veteran at any time after the
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107	107	1 death of the veteran during which such surviving spouse is not
108	108	2 married.
109	109	3 This exemption must be reestablished on an annual basis by
110	110	4 certification from the Illinois Department of Veterans'
111	111	5 Affairs to the Department, which shall forward a copy of the
112	112	6 certification to local assessing officials.
113	113	7 Notwithstanding any other provision of law, a veteran may
114	114	8 submit an application for the exemption under this Section to
115	115	9 the chief county assessment officer with respect to a specific
116	116	10 property before the veteran purchases the property. The chief
117	117	11 county assessment officer shall process the application under
118	118	12 this subsection within 15 days after receipt of the
119	119	13 application and shall notify the applicant of the approval or
120	120	14 denial of the application.
121	121	15 A taxpayer who claims an exemption under Section 15-168 or
122	122	16 15-169 may not claim an exemption under this Section.
123	123	17 (Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15.)
124	124	18 (35 ILCS 200/15-169)
125	125	19 Sec. 15-169. Homestead exemption for veterans with
126	126	20 disabilities.
127	127	21 (a) Beginning with taxable year 2007, an annual homestead
128	128	22 exemption, limited to the amounts set forth in subsections (b)
129	129	23 and (b-3), is granted for property that is used as a qualified
130	130	24 residence by a veteran with a disability.
131	131	25 (b) For taxable years prior to 2015, the amount of the
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142	142	1 exemption under this Section is as follows:
143	143	2 (1) for veterans with a service-connected disability
144	144	3 of at least (i) 75% for exemptions granted in taxable
145	145	4 years 2007 through 2009 and (ii) 70% for exemptions
146	146	5 granted in taxable year 2010 and each taxable year
147	147	6 thereafter, as certified by the United States Department
148	148	7 of Veterans Affairs, the annual exemption is $5,000; and
149	149	8 (2) for veterans with a service-connected disability
150	150	9 of at least 50%, but less than (i) 75% for exemptions
151	151	10 granted in taxable years 2007 through 2009 and (ii) 70%
152	152	11 for exemptions granted in taxable year 2010 and each
153	153	12 taxable year thereafter, as certified by the United States
154	154	13 Department of Veterans Affairs, the annual exemption is
155	155	14 $2,500.
156	156	15 (b-3) For taxable years 2015 and thereafter:
157	157	16 (1) if the veteran has a service connected disability
158	158	17 of 30% or more but less than 50%, as certified by the
159	159	18 United States Department of Veterans Affairs, then the
160	160	19 annual exemption is $2,500;
161	161	20 (2) if the veteran has a service connected disability
162	162	21 of 50% or more but less than 70%, as certified by the
163	163	22 United States Department of Veterans Affairs, then the
164	164	23 annual exemption is $5,000;
165	165	24 (3) if the veteran has a service connected disability
166	166	25 of 70% or more, as certified by the United States
167	167	26 Department of Veterans Affairs, then the property is
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178	178	1 exempt from taxation under this Code; and
179	179	2 (4) for taxable year 2023 and thereafter, if the
180	180	3 taxpayer is the surviving spouse of a veteran whose death
181	181	4 was determined to be service-connected and who is
182	182	5 certified by the United States Department of Veterans
183	183	6 Affairs as a recipient of dependency and indemnity
184	184	7 compensation under federal law, then the property is also
185	185	8 exempt from taxation under this Code.
186	186	9 (b-5) If a homestead exemption is granted under this
187	187	10 Section and the person awarded the exemption subsequently
188	188	11 becomes a resident of a facility licensed under the Nursing
189	189	12 Home Care Act or a facility operated by the United States
190	190	13 Department of Veterans Affairs, then the exemption shall
191	191	14 continue (i) so long as the residence continues to be occupied
192	192	15 by the qualifying person's spouse or (ii) if the residence
193	193	16 remains unoccupied but is still owned by the person who
194	194	17 qualified for the homestead exemption.
195	195	18 (c) The tax exemption under this Section carries over to
196	196	19 the benefit of the veteran's surviving spouse as long as the
197	197	20 spouse holds the legal or beneficial title to the homestead,
198	198	21 permanently resides thereon, and does not remarry. If the
199	199	22 surviving spouse sells the property, an exemption not to
200	200	23 exceed the amount granted from the most recent ad valorem tax
201	201	24 roll may be transferred to his or her new residence as long as
202	202	25 it is used as his or her primary residence and he or she does
203	203	26 not remarry.
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214	214	1 As used in this subsection (c):
215	215	2 (1) for taxable years prior to 2015, "surviving
216	216	3 spouse" means the surviving spouse of a veteran who
217	217	4 obtained an exemption under this Section prior to his or
218	218	5 her death;
219	219	6 (2) for taxable years 2015 through 2022, "surviving
220	220	7 spouse" means (i) the surviving spouse of a veteran who
221	221	8 obtained an exemption under this Section prior to his or
222	222	9 her death and (ii) the surviving spouse of a veteran who
223	223	10 was killed in the line of duty at any time prior to the
224	224	11 expiration of the application period in effect for the
225	225	12 exemption for the taxable year for which the exemption is
226	226	13 sought; and
227	227	14 (3) for taxable year 2023 and thereafter, "surviving
228	228	15 spouse" means: (i) the surviving spouse of a veteran who
229	229	16 obtained the exemption under this Section prior to his or
230	230	17 her death; (ii) the surviving spouse of a veteran who was
231	231	18 killed in the line of duty at any time prior to the
232	232	19 expiration of the application period in effect for the
233	233	20 exemption for the taxable year for which the exemption is
234	234	21 sought; (iii) the surviving spouse of a veteran who did
235	235	22 not obtain an exemption under this Section before death,
236	236	23 but who would have qualified for the exemption under this
237	237	24 Section in the taxable year for which the exemption is
238	238	25 sought if he or she had survived, and whose surviving
239	239	26 spouse has been a resident of Illinois from the time of the
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250	250	1 veteran's death through the taxable year for which the
251	251	2 exemption is sought; and (iv) the surviving spouse of a
252	252	3 veteran whose death was determined to be
253	253	4 service-connected, but who would not otherwise qualify
254	254	5 under item items (i), (ii), or (iii), if the spouse (A) is
255	255	6 certified by the United States Department of Veterans
256	256	7 Affairs as a recipient of dependency and indemnity
257	257	8 compensation under federal law at any time prior to the
258	258	9 expiration of the application period in effect for the
259	259	10 exemption for the taxable year for which the exemption is
260	260	11 sought and (B) remains eligible for that dependency and
261	261	12 indemnity compensation as of January 1 of the taxable year
262	262	13 for which the exemption is sought.
263	263	14 (c-1) Beginning with taxable year 2015, nothing in this
264	264	15 Section shall require the veteran to have qualified for or
265	265	16 obtained the exemption before death if the veteran was killed
266	266	17 in the line of duty.
267	267	18 (d) The exemption under this Section applies for taxable
268	268	19 year 2007 and thereafter. A taxpayer who claims an exemption
269	269	20 under Section 15-165 or 15-168 may not claim an exemption
270	270	21 under this Section.
271	271	22 (e) Except as otherwise provided in this subsection (e),
272	272	23 each taxpayer who has been granted an exemption under this
273	273	24 Section must reapply on an annual basis. Application must be
274	274	25 made during the application period in effect for the county of
275	275	26 his or her residence. The assessor or chief county assessment
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286	286	1 officer may determine the eligibility of residential property
287	287	2 to receive the homestead exemption provided by this Section by
288	288	3 application, visual inspection, questionnaire, or other
289	289	4 reasonable methods. The determination must be made in
290	290	5 accordance with guidelines established by the Department.
291	291	6 On and after May 23, 2022 (the effective date of Public Act
292	292	7 102-895) this amendatory Act of the 102nd General Assembly, if
293	293	8 a veteran has a combined service connected disability rating
294	294	9 of 100% and is deemed to be permanently and totally disabled,
295	295	10 as certified by the United States Department of Veterans
296	296	11 Affairs, the taxpayer who has been granted an exemption under
297	297	12 this Section shall no longer be required to reapply for the
298	298	13 exemption on an annual basis, and the exemption shall be in
299	299	14 effect for as long as the exemption would otherwise be
300	300	15 permitted under this Section.
301	301	16 (e-1) If the person qualifying for the exemption does not
302	302	17 occupy the qualified residence as of January 1 of the taxable
303	303	18 year, the exemption granted under this Section shall be
304	304	19 prorated on a monthly basis. The prorated exemption shall
305	305	20 apply beginning with the first complete month in which the
306	306	21 person occupies the qualified residence.
307	307	22 (e-5) Notwithstanding any other provision of law, each
308	308	23 chief county assessment officer may approve this exemption for
309	309	24 the 2020 taxable year, without application, for any property
310	310	25 that was approved for this exemption for the 2019 taxable
311	311	26 year, provided that:
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322	322	1 (1) the county board has declared a local disaster as
323	323	2 provided in the Illinois Emergency Management Agency Act
324	324	3 related to the COVID-19 public health emergency;
325	325	4 (2) the owner of record of the property as of January
326	326	5 1, 2020 is the same as the owner of record of the property
327	327	6 as of January 1, 2019;
328	328	7 (3) the exemption for the 2019 taxable year has not
329	329	8 been determined to be an erroneous exemption as defined by
330	330	9 this Code; and
331	331	10 (4) the applicant for the 2019 taxable year has not
332	332	11 asked for the exemption to be removed for the 2019 or 2020
333	333	12 taxable years.
334	334	13 Nothing in this subsection shall preclude a veteran whose
335	335	14 service connected disability rating has changed since the 2019
336	336	15 exemption was granted from applying for the exemption based on
337	337	16 the subsequent service connected disability rating.
338	338	17 (e-10) Notwithstanding any other provision of law, each
339	339	18 chief county assessment officer may approve this exemption for
340	340	19 the 2021 taxable year, without application, for any property
341	341	20 that was approved for this exemption for the 2020 taxable
342	342	21 year, if:
343	343	22 (1) the county board has declared a local disaster as
344	344	23 provided in the Illinois Emergency Management Agency Act
345	345	24 related to the COVID-19 public health emergency;
346	346	25 (2) the owner of record of the property as of January
347	347	26 1, 2021 is the same as the owner of record of the property
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358	358	1 as of January 1, 2020;
359	359	2 (3) the exemption for the 2020 taxable year has not
360	360	3 been determined to be an erroneous exemption as defined by
361	361	4 this Code; and
362	362	5 (4) the taxpayer for the 2020 taxable year has not
363	363	6 asked for the exemption to be removed for the 2020 or 2021
364	364	7 taxable years.
365	365	8 Nothing in this subsection shall preclude a veteran whose
366	366	9 service connected disability rating has changed since the 2020
367	367	10 exemption was granted from applying for the exemption based on
368	368	11 the subsequent service connected disability rating.
369	369	12 (e-15) Notwithstanding any other provision of law, a
370	370	13 veteran may submit an application for the exemption under this
371	371	14 Section to the chief county assessment officer with respect to
372	372	15 a specific property before the veteran purchases the property.
373	373	16 The chief county assessment officer shall process the
374	374	17 application under this subsection within 15 days after receipt
375	375	18 of the application and shall notify the applicant of the
376	376	19 approval or denial of the application.
377	377	20 (f) For the purposes of this Section:
378	378	21 "Qualified residence" means real property, but less any
379	379	22 portion of that property that is used for commercial purposes,
380	380	23 with an equalized assessed value of less than $250,000 that is
381	381	24 the primary residence of a veteran with a disability. Property
382	382	25 rented for more than 6 months is presumed to be used for
383	383	26 commercial purposes.
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394	394	1 "Veteran" means an Illinois resident who has served as a
395	395	2 member of the United States Armed Forces on active duty or
396	396	3 State active duty, a member of the Illinois National Guard, or
397	397	4 a member of the United States Reserve Forces and who has
398	398	5 received an honorable discharge.
399	399	6 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
400	400	7 102-895, eff. 5-23-22; revised 9-6-22.)
401	401	8 Section 99. Effective date. This Act takes effect upon
402	402	9 becoming law.
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