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Illinois Senate Bill SB1534

Illinois 2023-2024 Regular Session

Illinois Senate Bill SB1534 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1534 Introduced 2/8/2023, by Sen. Tom Bennett SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 Amends the Property Tax Code. Provides that, if a veteran with a surviving spouse dies while an application for a veteran's homestead exemption is being reviewed, the review of that application shall continue, and any subsequent approval granted to the veteran shall carry over to the surviving spouse as long as the spouse meets specified requirements. Effective immediately. LRB103 27701 HLH 54078 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1534 Introduced 2/8/2023, by Sen. Tom Bennett SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 35 ILCS 200/15-169 Amends the Property Tax Code. Provides that, if a veteran with a surviving spouse dies while an application for a veteran's homestead exemption is being reviewed, the review of that application shall continue, and any subsequent approval granted to the veteran shall carry over to the surviving spouse as long as the spouse meets specified requirements. Effective immediately. LRB103 27701 HLH 54078 b LRB103 27701 HLH 54078 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1534 Introduced 2/8/2023, by Sen. Tom Bennett SYNOPSIS AS INTRODUCED:
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55 Amends the Property Tax Code. Provides that, if a veteran with a surviving spouse dies while an application for a veteran's homestead exemption is being reviewed, the review of that application shall continue, and any subsequent approval granted to the veteran shall carry over to the surviving spouse as long as the spouse meets specified requirements. 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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3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1534 Introduced 2/8/2023, by Sen. Tom Bennett 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. Provides that, if a veteran with a surviving spouse dies while an application for a veteran's homestead exemption is being reviewed, the review of that application shall continue, and any subsequent approval granted to the veteran shall carry over to the surviving spouse as long as the spouse meets specified requirements. 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. If a veteran with a surviving spouse applies for
120120 17 the exemption under this Section but dies before the review of
121121 18 that application can be completed, the review of the
122122 19 application for the exemption shall continue, and any
123123 20 subsequent approval granted to the veteran shall carry over to
124124 21 the spouse as long as the spouse meets the requirements of this
125125 22 subsection (c).
126126 23 As used in this subsection (c):
127127 24 (1) for taxable years prior to 2015, "surviving
128128 25 spouse" means the surviving spouse of a veteran who
129129 26 obtained an exemption under this Section prior to his or
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140140 1 her death;
141141 2 (2) for taxable years 2015 through 2022, "surviving
142142 3 spouse" means (i) the surviving spouse of a veteran who
143143 4 obtained an exemption under this Section prior to his or
144144 5 her death and (ii) the surviving spouse of a veteran who
145145 6 was killed in the line of duty at any time prior to the
146146 7 expiration of the application period in effect for the
147147 8 exemption for the taxable year for which the exemption is
148148 9 sought; and
149149 10 (3) for taxable year 2023 and thereafter, "surviving
150150 11 spouse" means: (i) the surviving spouse of a veteran who
151151 12 obtained the exemption under this Section prior to his or
152152 13 her death; (ii) the surviving spouse of a veteran who was
153153 14 killed in the line of duty at any time prior to the
154154 15 expiration of the application period in effect for the
155155 16 exemption for the taxable year for which the exemption is
156156 17 sought; (iii) the surviving spouse of a veteran who did
157157 18 not obtain an exemption under this Section before death,
158158 19 but who would have qualified for the exemption under this
159159 20 Section in the taxable year for which the exemption is
160160 21 sought if he or she had survived, and whose surviving
161161 22 spouse has been a resident of Illinois from the time of the
162162 23 veteran's death through the taxable year for which the
163163 24 exemption is sought; and (iv) the surviving spouse of a
164164 25 veteran whose death was determined to be
165165 26 service-connected, but who would not otherwise qualify
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176176 1 under item items (i), (ii), or (iii), if the spouse (A) is
177177 2 certified by the United States Department of Veterans
178178 3 Affairs as a recipient of dependency and indemnity
179179 4 compensation under federal law at any time prior to the
180180 5 expiration of the application period in effect for the
181181 6 exemption for the taxable year for which the exemption is
182182 7 sought and (B) remains eligible for that dependency and
183183 8 indemnity compensation as of January 1 of the taxable year
184184 9 for which the exemption is sought.
185185 10 (c-1) Beginning with taxable year 2015, nothing in this
186186 11 Section shall require the veteran to have qualified for or
187187 12 obtained the exemption before death if the veteran was killed
188188 13 in the line of duty.
189189 14 (d) The exemption under this Section applies for taxable
190190 15 year 2007 and thereafter. A taxpayer who claims an exemption
191191 16 under Section 15-165 or 15-168 may not claim an exemption
192192 17 under this Section.
193193 18 (e) Except as otherwise provided in this subsection (e),
194194 19 each taxpayer who has been granted an exemption under this
195195 20 Section must reapply on an annual basis. Application must be
196196 21 made during the application period in effect for the county of
197197 22 his or her residence. The assessor or chief county assessment
198198 23 officer may determine the eligibility of residential property
199199 24 to receive the homestead exemption provided by this Section by
200200 25 application, visual inspection, questionnaire, or other
201201 26 reasonable methods. The determination must be made in
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212212 1 accordance with guidelines established by the Department.
213213 2 On and after May 23, 2022 (the effective date of Public Act
214214 3 102-895) this amendatory Act of the 102nd General Assembly, if
215215 4 a veteran has a combined service connected disability rating
216216 5 of 100% and is deemed to be permanently and totally disabled,
217217 6 as certified by the United States Department of Veterans
218218 7 Affairs, the taxpayer who has been granted an exemption under
219219 8 this Section shall no longer be required to reapply for the
220220 9 exemption on an annual basis, and the exemption shall be in
221221 10 effect for as long as the exemption would otherwise be
222222 11 permitted under this Section.
223223 12 (e-1) If the person qualifying for the exemption does not
224224 13 occupy the qualified residence as of January 1 of the taxable
225225 14 year, the exemption granted under this Section shall be
226226 15 prorated on a monthly basis. The prorated exemption shall
227227 16 apply beginning with the first complete month in which the
228228 17 person occupies the qualified residence.
229229 18 (e-5) Notwithstanding any other provision of law, each
230230 19 chief county assessment officer may approve this exemption for
231231 20 the 2020 taxable year, without application, for any property
232232 21 that was approved for this exemption for the 2019 taxable
233233 22 year, provided that:
234234 23 (1) the county board has declared a local disaster as
235235 24 provided in the Illinois Emergency Management Agency Act
236236 25 related to the COVID-19 public health emergency;
237237 26 (2) the owner of record of the property as of January
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248248 1 1, 2020 is the same as the owner of record of the property
249249 2 as of January 1, 2019;
250250 3 (3) the exemption for the 2019 taxable year has not
251251 4 been determined to be an erroneous exemption as defined by
252252 5 this Code; and
253253 6 (4) the applicant for the 2019 taxable year has not
254254 7 asked for the exemption to be removed for the 2019 or 2020
255255 8 taxable years.
256256 9 Nothing in this subsection shall preclude a veteran whose
257257 10 service connected disability rating has changed since the 2019
258258 11 exemption was granted from applying for the exemption based on
259259 12 the subsequent service connected disability rating.
260260 13 (e-10) Notwithstanding any other provision of law, each
261261 14 chief county assessment officer may approve this exemption for
262262 15 the 2021 taxable year, without application, for any property
263263 16 that was approved for this exemption for the 2020 taxable
264264 17 year, if:
265265 18 (1) the county board has declared a local disaster as
266266 19 provided in the Illinois Emergency Management Agency Act
267267 20 related to the COVID-19 public health emergency;
268268 21 (2) the owner of record of the property as of January
269269 22 1, 2021 is the same as the owner of record of the property
270270 23 as of January 1, 2020;
271271 24 (3) the exemption for the 2020 taxable year has not
272272 25 been determined to be an erroneous exemption as defined by
273273 26 this Code; and
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284284 1 (4) the taxpayer for the 2020 taxable year has not
285285 2 asked for the exemption to be removed for the 2020 or 2021
286286 3 taxable years.
287287 4 Nothing in this subsection shall preclude a veteran whose
288288 5 service connected disability rating has changed since the 2020
289289 6 exemption was granted from applying for the exemption based on
290290 7 the subsequent service connected disability rating.
291291 8 (f) For the purposes of this Section:
292292 9 "Qualified residence" means real property, but less any
293293 10 portion of that property that is used for commercial purposes,
294294 11 with an equalized assessed value of less than $250,000 that is
295295 12 the primary residence of a veteran with a disability. Property
296296 13 rented for more than 6 months is presumed to be used for
297297 14 commercial purposes.
298298 15 "Veteran" means an Illinois resident who has served as a
299299 16 member of the United States Armed Forces on active duty or
300300 17 State active duty, a member of the Illinois National Guard, or
301301 18 a member of the United States Reserve Forces and who has
302302 19 received an honorable discharge.
303303 20 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
304304 21 102-895, eff. 5-23-22; revised 9-6-22.)
305305 22 Section 99. Effective date. This Act takes effect upon
306306 23 becoming law.
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