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Illinois House Bill HB1308

Illinois 2025-2026 Regular Session

Illinois House Bill HB1308 Compare Versions

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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1308 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169 Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that, if the veteran has a permanent and total disability rating from the United States Department of Veterans Affairs, then the property is exempt from taxation under the Code. Effective immediately. LRB104 08046 HLH 18092 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1308 Introduced , by Rep. Daniel Didech 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 and veterans of World War II, provides that, if the veteran has a permanent and total disability rating from the United States Department of Veterans Affairs, then the property is exempt from taxation under the Code. Effective immediately. LRB104 08046 HLH 18092 b LRB104 08046 HLH 18092 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1308 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
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55 Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that, if the veteran has a permanent and total disability rating from the United States Department of Veterans Affairs, then the property is exempt from taxation under the Code. 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 and veterans of World War II.
1919 9 (a) Beginning with taxable year 2007, an annual homestead
2020 10 exemption, limited as provided in this Section, is granted for
2121 11 property that is used as a qualified residence by a veteran
2222 12 with a disability, and beginning with taxable year 2024, an
2323 13 annual homestead exemption, limited to the amounts set forth
2424 14 in subsection (b-4), is granted for property that is used as a
2525 15 qualified residence by a veteran who was a member of the United
2626 16 States Armed Forces during World War II.
2727 17 (b) For taxable years prior to 2015, the amount of the
2828 18 exemption under this Section is as follows:
2929 19 (1) for veterans with a service-connected disability
3030 20 of at least (i) 75% for exemptions granted in taxable
3131 21 years 2007 through 2009 and (ii) 70% for exemptions
3232 22 granted in taxable year 2010 and each taxable year
3333 23 thereafter, as certified by the United States Department
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3737 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1308 Introduced , by Rep. Daniel Didech 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 and veterans of World War II, provides that, if the veteran has a permanent and total disability rating from the United States Department of Veterans Affairs, then the property is exempt from taxation under the Code. Effective immediately.
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6868 1 of Veterans Affairs, the annual exemption is $5,000; and
6969 2 (2) for veterans with a service-connected disability
7070 3 of at least 50%, but less than (i) 75% for exemptions
7171 4 granted in taxable years 2007 through 2009 and (ii) 70%
7272 5 for exemptions granted in taxable year 2010 and each
7373 6 taxable year thereafter, as certified by the United States
7474 7 Department of Veterans Affairs, the annual exemption is
7575 8 $2,500.
7676 9 (b-3) For taxable years 2015 through 2022:
7777 10 (1) if the veteran has a service connected disability
7878 11 of 30% or more but less than 50%, as certified by the
7979 12 United States Department of Veterans Affairs, then the
8080 13 annual exemption is $2,500;
8181 14 (2) if the veteran has a service connected disability
8282 15 of 50% or more but less than 70%, as certified by the
8383 16 United States Department of Veterans Affairs, then the
8484 17 annual exemption is $5,000;
8585 18 (3) if the veteran has a service connected disability
8686 19 of 70% or more, as certified by the United States
8787 20 Department of Veterans Affairs, then the property is
8888 21 exempt from taxation under this Code; and
8989 22 (4) (Blank).
9090 23 (b-3.1) For taxable year 2023 and thereafter, except as
9191 24 provided in subsections (b-4) and (b-4.1):
9292 25 (1) if the veteran has a service connected disability
9393 26 of 30% or more but less than 50%, as certified by the
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104104 1 United States Department of Veterans Affairs as of the
105105 2 date the application is submitted for the exemption under
106106 3 this Section for the applicable taxable year, then the
107107 4 annual exemption is $2,500;
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 as of the
111111 8 date the application is submitted for the exemption under
112112 9 this Section for the applicable taxable year, then the
113113 10 annual exemption is $5,000;
114114 11 (3) if the veteran has a service connected disability
115115 12 of 70% or more, as certified by the United States
116116 13 Department of Veterans Affairs as of the date the
117117 14 application is submitted for the exemption under this
118118 15 Section for the applicable taxable year, then the first
119119 16 $250,000 in equalized assessed value of the property is
120120 17 exempt from taxation under this Code; and
121121 18 (4) if the taxpayer is the surviving spouse of a
122122 19 veteran whose death was determined to be service-connected
123123 20 and who is certified by the United States Department of
124124 21 Veterans Affairs as a recipient of dependency and
125125 22 indemnity compensation under federal law as of the date
126126 23 the application is submitted for the exemption under this
127127 24 Section for the applicable taxable year, then the first
128128 25 $250,000 in equalized assessed value of the property is
129129 26 also exempt from taxation under this Code.
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140140 1 This amendatory Act of the 103rd General Assembly shall
141141 2 not be used as the basis for any appeal filed with the chief
142142 3 county assessment officer, the board of review, the Property
143143 4 Tax Appeal Board, or the circuit court with respect to the
144144 5 scope or meaning of the exemption under this Section for a tax
145145 6 year prior to tax year 2023.
146146 7 (b-4) For taxable years on or after 2024, if the veteran
147147 8 was a member of the United States Armed Forces during World War
148148 9 II, then the property is exempt from taxation under this Code
149149 10 regardless of the veteran's level of disability.
150150 11 (b-4.1) For taxable years 2025 and thereafter, if the
151151 12 veteran has a permanent and total disability rating from the
152152 13 United States Department of Veterans Affairs, then the
153153 14 property is exempt from taxation under this Code.
154154 15 (b-5) If a homestead exemption is granted under this
155155 16 Section and the person awarded the exemption subsequently
156156 17 becomes a resident of a facility licensed under the Nursing
157157 18 Home Care Act or a facility operated by the United States
158158 19 Department of Veterans Affairs, then the exemption shall
159159 20 continue (i) so long as the residence continues to be occupied
160160 21 by the qualifying person's spouse or (ii) if the residence
161161 22 remains unoccupied but is still owned by the person who
162162 23 qualified for the homestead exemption.
163163 24 (c) The tax exemption under this Section carries over to
164164 25 the benefit of the veteran's surviving spouse as long as the
165165 26 spouse holds the legal or beneficial title to the homestead,
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176176 1 permanently resides thereon, and does not remarry. If the
177177 2 surviving spouse sells the property, an exemption not to
178178 3 exceed the amount granted from the most recent ad valorem tax
179179 4 roll may be transferred to his or her new residence as long as
180180 5 it is used as his or her primary residence and he or she does
181181 6 not remarry.
182182 7 As used in this subsection (c):
183183 8 (1) for taxable years prior to 2015, "surviving
184184 9 spouse" means the surviving spouse of a veteran who
185185 10 obtained an exemption under this Section prior to his or
186186 11 her death;
187187 12 (2) for taxable years 2015 through 2022, "surviving
188188 13 spouse" means (i) the surviving spouse of a veteran who
189189 14 obtained an exemption under this Section prior to his or
190190 15 her death and (ii) the surviving spouse of a veteran who
191191 16 was killed in the line of duty at any time prior to the
192192 17 expiration of the application period in effect for the
193193 18 exemption for the taxable year for which the exemption is
194194 19 sought; and
195195 20 (3) for taxable year 2023 and thereafter, "surviving
196196 21 spouse" means: (i) the surviving spouse of a veteran who
197197 22 obtained the exemption under this Section prior to his or
198198 23 her death; (ii) the surviving spouse of a veteran who was
199199 24 killed in the line of duty at any time prior to the
200200 25 expiration of the application period in effect for the
201201 26 exemption for the taxable year for which the exemption is
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212212 1 sought; (iii) the surviving spouse of a veteran who did
213213 2 not obtain an exemption under this Section before death,
214214 3 but who would have qualified for the exemption under this
215215 4 Section in the taxable year for which the exemption is
216216 5 sought if he or she had survived, and whose surviving
217217 6 spouse has been a resident of Illinois from the time of the
218218 7 veteran's death through the taxable year for which the
219219 8 exemption is sought; and (iv) the surviving spouse of a
220220 9 veteran whose death was determined to be
221221 10 service-connected, but who would not otherwise qualify
222222 11 under item (i), (ii), or (iii), if the spouse (A) is
223223 12 certified by the United States Department of Veterans
224224 13 Affairs as a recipient of dependency and indemnity
225225 14 compensation under federal law at any time prior to the
226226 15 expiration of the application period in effect for the
227227 16 exemption for the taxable year for which the exemption is
228228 17 sought and (B) remains eligible for that dependency and
229229 18 indemnity compensation as of January 1 of the taxable year
230230 19 for which the exemption is sought.
231231 20 (c-1) Beginning with taxable year 2015, nothing in this
232232 21 Section shall require the veteran to have qualified for or
233233 22 obtained the exemption before death if the veteran was killed
234234 23 in the line of duty.
235235 24 (d) The exemption under this Section applies for taxable
236236 25 year 2007 and thereafter. A taxpayer who claims an exemption
237237 26 under Section 15-165 or 15-168 may not claim an exemption
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248248 1 under this Section.
249249 2 (e) Except as otherwise provided in this subsection (e),
250250 3 each taxpayer who has been granted an exemption under this
251251 4 Section must reapply on an annual basis, except that a veteran
252252 5 who qualifies as a result of his or her service in World War II
253253 6 need not reapply. Application must be made during the
254254 7 application period in effect for the county of his or her
255255 8 residence. The assessor or chief county assessment officer may
256256 9 determine the eligibility of residential property to receive
257257 10 the homestead exemption provided by this Section by
258258 11 application, visual inspection, questionnaire, or other
259259 12 reasonable methods. The determination must be made in
260260 13 accordance with guidelines established by the Department.
261261 14 On and after May 23, 2022 (the effective date of Public Act
262262 15 102-895), if a veteran has a combined service connected
263263 16 disability rating of 100% and is deemed to be permanently and
264264 17 totally disabled, as certified by the United States Department
265265 18 of Veterans Affairs, the taxpayer who has been granted an
266266 19 exemption under this Section shall no longer be required to
267267 20 reapply for the exemption on an annual basis, and the
268268 21 exemption shall be in effect for as long as the exemption would
269269 22 otherwise be permitted under this Section.
270270 23 (e-1) If the person qualifying for the exemption does not
271271 24 occupy the qualified residence as of January 1 of the taxable
272272 25 year, the exemption granted under this Section shall be
273273 26 prorated on a monthly basis. The prorated exemption shall
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284284 1 apply beginning with the first complete month in which the
285285 2 person occupies the qualified residence.
286286 3 (e-5) Notwithstanding any other provision of law, each
287287 4 chief county assessment officer may approve this exemption for
288288 5 the 2020 taxable year, without application, for any property
289289 6 that was approved for this exemption for the 2019 taxable
290290 7 year, provided that:
291291 8 (1) the county board has declared a local disaster as
292292 9 provided in the Illinois Emergency Management Agency Act
293293 10 related to the COVID-19 public health emergency;
294294 11 (2) the owner of record of the property as of January
295295 12 1, 2020 is the same as the owner of record of the property
296296 13 as of January 1, 2019;
297297 14 (3) the exemption for the 2019 taxable year has not
298298 15 been determined to be an erroneous exemption as defined by
299299 16 this Code; and
300300 17 (4) the applicant for the 2019 taxable year has not
301301 18 asked for the exemption to be removed for the 2019 or 2020
302302 19 taxable years.
303303 20 Nothing in this subsection shall preclude a veteran whose
304304 21 service connected disability rating has changed since the 2019
305305 22 exemption was granted from applying for the exemption based on
306306 23 the subsequent service connected disability rating.
307307 24 (e-10) Notwithstanding any other provision of law, each
308308 25 chief county assessment officer may approve this exemption for
309309 26 the 2021 taxable year, without application, for any property
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320320 1 that was approved for this exemption for the 2020 taxable
321321 2 year, if:
322322 3 (1) the county board has declared a local disaster as
323323 4 provided in the Illinois Emergency Management Agency Act
324324 5 related to the COVID-19 public health emergency;
325325 6 (2) the owner of record of the property as of January
326326 7 1, 2021 is the same as the owner of record of the property
327327 8 as of January 1, 2020;
328328 9 (3) the exemption for the 2020 taxable year has not
329329 10 been determined to be an erroneous exemption as defined by
330330 11 this Code; and
331331 12 (4) the taxpayer for the 2020 taxable year has not
332332 13 asked for the exemption to be removed for the 2020 or 2021
333333 14 taxable years.
334334 15 Nothing in this subsection shall preclude a veteran whose
335335 16 service connected disability rating has changed since the 2020
336336 17 exemption was granted from applying for the exemption based on
337337 18 the subsequent service connected disability rating.
338338 19 (f) For the purposes of this Section:
339339 20 "Qualified residence" means, before tax year 2023, real
340340 21 property, but less any portion of that property that is used
341341 22 for commercial purposes, with an equalized assessed value of
342342 23 less than $250,000 that is the primary residence of a veteran
343343 24 with a disability. "Qualified residence" means, for tax year
344344 25 2023 and thereafter, real property, but less any portion of
345345 26 that property that is used for commercial purposes, that is
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356356 1 the primary residence of a veteran with a disability. Property
357357 2 rented for more than 6 months is presumed to be used for
358358 3 commercial purposes.
359359 4 "Service-connected disability" means an illness or injury
360360 5 (i) that was caused by or worsened by active military service,
361361 6 (ii) that is a current disability as of the date of the
362362 7 application for the exemption under this Section for the
363363 8 applicable tax year, as demonstrated by the veteran's United
364364 9 States Department of Veterans Affairs certification, and (iii)
365365 10 for which the veteran receives disability compensation.
366366 11 For tax years 2022 and prior, "veteran" means an Illinois
367367 12 resident who has served as a member of the United States Armed
368368 13 Forces on active duty or State active duty, a member of the
369369 14 Illinois National Guard, or a member of the United States
370370 15 Reserve Forces and who has received an honorable discharge.
371371 16 For taxable years 2023 and thereafter, "veteran" means an
372372 17 Illinois resident who has served as a member of the United
373373 18 States Armed Forces on active duty or State active duty, a
374374 19 member of the Illinois National Guard, or a member of the
375375 20 United States Reserve Forces and who has a service-connected
376376 21 disability, as certified by the United States Department of
377377 22 Veterans Affairs, and receives disability compensation.
378378 23 (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
379379 24 103-154, eff. 6-30-23; 103-596, eff. 7-1-24.)
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