Illinois 2025-2026 Regular Session

Illinois House Bill HB1917 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1917 Introduced 1/29/2025, by Rep. Jackie Haas 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 the term "veteran" also includes veterans who were killed in the line of duty but were not Illinois residents at the time of their death. Provides that a requirement that a surviving spouse must be a resident of Illinois from the time of the veteran's death through the taxable year for which the homestead exemption for veterans with disabilities is sought does not apply if the veteran was killed in the line of duty. LRB104 08733 HLH 18787 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1917 Introduced 1/29/2025, by Rep. Jackie Haas 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 the term "veteran" also includes veterans who were killed in the line of duty but were not Illinois residents at the time of their death. Provides that a requirement that a surviving spouse must be a resident of Illinois from the time of the veteran's death through the taxable year for which the homestead exemption for veterans with disabilities is sought does not apply if the veteran was killed in the line of duty. LRB104 08733 HLH 18787 b LRB104 08733 HLH 18787 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1917 Introduced 1/29/2025, by Rep. Jackie Haas SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-169 35 ILCS 200/15-169
4	4	35 ILCS 200/15-169
5	5	Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that the term "veteran" also includes veterans who were killed in the line of duty but were not Illinois residents at the time of their death. Provides that a requirement that a surviving spouse must be a resident of Illinois from the time of the veteran's death through the taxable year for which the homestead exemption for veterans with disabilities is sought does not apply if the veteran was killed in the line of duty.
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8	8	A BILL FOR
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11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 15-169 as follows:
16	16	6 (35 ILCS 200/15-169)
17	17	7 Sec. 15-169. Homestead exemption for veterans with
18	18	8 disabilities and veterans of World War II.
19	19	9 (a) Beginning with taxable year 2007, an annual homestead
20	20	10 exemption, limited as provided in this Section, is granted for
21	21	11 property that is used as a qualified residence by a veteran
22	22	12 with a disability, and beginning with taxable year 2024, an
23	23	13 annual homestead exemption, limited to the amounts set forth
24	24	14 in subsection (b-4), is granted for property that is used as a
25	25	15 qualified residence by a veteran who was a member of the United
26	26	16 States Armed Forces during World War II.
27	27	17 (b) For taxable years prior to 2015, the amount of the
28	28	18 exemption under this Section is as follows:
29	29	19 (1) for veterans with a service-connected disability
30	30	20 of at least (i) 75% for exemptions granted in taxable
31	31	21 years 2007 through 2009 and (ii) 70% for exemptions
32	32	22 granted in taxable year 2010 and each taxable year
33	33	23 thereafter, as certified by the United States Department
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1917 Introduced 1/29/2025, by Rep. Jackie Haas SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-169 35 ILCS 200/15-169
39	39	35 ILCS 200/15-169
40	40	Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that the term "veteran" also includes veterans who were killed in the line of duty but were not Illinois residents at the time of their death. Provides that a requirement that a surviving spouse must be a resident of Illinois from the time of the veteran's death through the taxable year for which the homestead exemption for veterans with disabilities is sought does not apply if the veteran was killed in the line of duty.
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43	43	A BILL FOR
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68	68	1 of Veterans Affairs, the annual exemption is $5,000; and
69	69	2 (2) for veterans with a service-connected disability
70	70	3 of at least 50%, but less than (i) 75% for exemptions
71	71	4 granted in taxable years 2007 through 2009 and (ii) 70%
72	72	5 for exemptions granted in taxable year 2010 and each
73	73	6 taxable year thereafter, as certified by the United States
74	74	7 Department of Veterans Affairs, the annual exemption is
75	75	8 $2,500.
76	76	9 (b-3) For taxable years 2015 through 2022:
77	77	10 (1) if the veteran has a service connected disability
78	78	11 of 30% or more but less than 50%, as certified by the
79	79	12 United States Department of Veterans Affairs, then the
80	80	13 annual exemption is $2,500;
81	81	14 (2) if the veteran has a service connected disability
82	82	15 of 50% or more but less than 70%, as certified by the
83	83	16 United States Department of Veterans Affairs, then the
84	84	17 annual exemption is $5,000;
85	85	18 (3) if the veteran has a service connected disability
86	86	19 of 70% or more, as certified by the United States
87	87	20 Department of Veterans Affairs, then the property is
88	88	21 exempt from taxation under this Code; and
89	89	22 (4) (Blank).
90	90	23 (b-3.1) For taxable year 2023 and thereafter:
91	91	24 (1) if the veteran has a service connected disability
92	92	25 of 30% or more but less than 50%, as certified by the
93	93	26 United States Department of Veterans Affairs as of the
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104	104	1 date the application is submitted for the exemption under
105	105	2 this Section for the applicable taxable year, then the
106	106	3 annual exemption is $2,500;
107	107	4 (2) if the veteran has a service connected disability
108	108	5 of 50% or more but less than 70%, as certified by the
109	109	6 United States Department of Veterans Affairs as of the
110	110	7 date the application is submitted for the exemption under
111	111	8 this Section for the applicable taxable year, then the
112	112	9 annual exemption is $5,000;
113	113	10 (3) if the veteran has a service connected disability
114	114	11 of 70% or more, as certified by the United States
115	115	12 Department of Veterans Affairs as of the date the
116	116	13 application is submitted for the exemption under this
117	117	14 Section for the applicable taxable year, then the first
118	118	15 $250,000 in equalized assessed value of the property is
119	119	16 exempt from taxation under this Code; and
120	120	17 (4) if the taxpayer is the surviving spouse of a
121	121	18 veteran whose death was determined to be service-connected
122	122	19 and who is certified by the United States Department of
123	123	20 Veterans Affairs as a recipient of dependency and
124	124	21 indemnity compensation under federal law as of the date
125	125	22 the application is submitted for the exemption under this
126	126	23 Section for the applicable taxable year, then the first
127	127	24 $250,000 in equalized assessed value of the property is
128	128	25 also exempt from taxation under this Code.
129	129	26 This amendatory Act of the 103rd General Assembly shall
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140	140	1 not be used as the basis for any appeal filed with the chief
141	141	2 county assessment officer, the board of review, the Property
142	142	3 Tax Appeal Board, or the circuit court with respect to the
143	143	4 scope or meaning of the exemption under this Section for a tax
144	144	5 year prior to tax year 2023.
145	145	6 (b-4) For taxable years on or after 2024, if the veteran
146	146	7 was a member of the United States Armed Forces during World War
147	147	8 II, then the property is exempt from taxation under this Code
148	148	9 regardless of the veteran's level of disability.
149	149	10 (b-5) If a homestead exemption is granted under this
150	150	11 Section and the person awarded the exemption subsequently
151	151	12 becomes a resident of a facility licensed under the Nursing
152	152	13 Home Care Act or a facility operated by the United States
153	153	14 Department of Veterans Affairs, then the exemption shall
154	154	15 continue (i) so long as the residence continues to be occupied
155	155	16 by the qualifying person's spouse or (ii) if the residence
156	156	17 remains unoccupied but is still owned by the person who
157	157	18 qualified for the homestead exemption.
158	158	19 (c) The tax exemption under this Section carries over to
159	159	20 the benefit of the veteran's surviving spouse as long as the
160	160	21 spouse holds the legal or beneficial title to the homestead,
161	161	22 permanently resides thereon, and does not remarry. If the
162	162	23 surviving spouse sells the property, an exemption not to
163	163	24 exceed the amount granted from the most recent ad valorem tax
164	164	25 roll may be transferred to his or her new residence as long as
165	165	26 it is used as his or her primary residence and he or she does
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176	176	1 not remarry.
177	177	2 As used in this subsection (c):
178	178	3 (1) for taxable years prior to 2015, "surviving
179	179	4 spouse" means the surviving spouse of a veteran who
180	180	5 obtained an exemption under this Section prior to his or
181	181	6 her death;
182	182	7 (2) for taxable years 2015 through 2022, "surviving
183	183	8 spouse" means (i) the surviving spouse of a veteran who
184	184	9 obtained an exemption under this Section prior to his or
185	185	10 her death and (ii) the surviving spouse of a veteran who
186	186	11 was killed in the line of duty at any time prior to the
187	187	12 expiration of the application period in effect for the
188	188	13 exemption for the taxable year for which the exemption is
189	189	14 sought; and
190	190	15 (3) for taxable year 2023 and thereafter, "surviving
191	191	16 spouse" means: (i) the surviving spouse of a veteran who
192	192	17 obtained the exemption under this Section prior to his or
193	193	18 her death; (ii) the surviving spouse of a veteran who was
194	194	19 killed in the line of duty at any time prior to the
195	195	20 expiration of the application period in effect for the
196	196	21 exemption for the taxable year for which the exemption is
197	197	22 sought; (iii) the surviving spouse of a veteran who did
198	198	23 not obtain an exemption under this Section before death,
199	199	24 but who would have qualified for the exemption under this
200	200	25 Section in the taxable year for which the exemption is
201	201	26 sought if he or she had survived, and, except as otherwise
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212	212	1 provided in this paragraph (3), whose surviving spouse has
213	213	2 been a resident of Illinois from the time of the veteran's
214	214	3 death through the taxable year for which the exemption is
215	215	4 sought; and (iv) the surviving spouse of a veteran whose
216	216	5 death was determined to be service-connected, but who
217	217	6 would not otherwise qualify under item (i), (ii), or
218	218	7 (iii), if the spouse (A) is certified by the United States
219	219	8 Department of Veterans Affairs as a recipient of
220	220	9 dependency and indemnity compensation under federal law at
221	221	10 any time prior to the expiration of the application period
222	222	11 in effect for the exemption for the taxable year for which
223	223	12 the exemption is sought and (B) remains eligible for that
224	224	13 dependency and indemnity compensation as of January 1 of
225	225	14 the taxable year for which the exemption is sought.
226	226	15 Beginning in taxable year 2025, the requirement that the
227	227	16 surviving spouse must be a resident of Illinois from the
228	228	17 time of the veteran's death through the taxable year for
229	229	18 which the exemption is sought does not apply if the
230	230	19 veteran was killed in the line of duty.
231	231	20 (c-1) Beginning with taxable year 2015, nothing in this
232	232	21 Section shall require the veteran to have qualified for or
233	233	22 obtained the exemption before death if the veteran was killed
234	234	23 in the line of duty.
235	235	24 (d) The exemption under this Section applies for taxable
236	236	25 year 2007 and thereafter. A taxpayer who claims an exemption
237	237	26 under Section 15-165 or 15-168 may not claim an exemption
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248	248	1 under this Section.
249	249	2 (e) Except as otherwise provided in this subsection (e),
250	250	3 each taxpayer who has been granted an exemption under this
251	251	4 Section must reapply on an annual basis, except that a veteran
252	252	5 who qualifies as a result of his or her service in World War II
253	253	6 need not reapply. Application must be made during the
254	254	7 application period in effect for the county of his or her
255	255	8 residence. The assessor or chief county assessment officer may
256	256	9 determine the eligibility of residential property to receive
257	257	10 the homestead exemption provided by this Section by
258	258	11 application, visual inspection, questionnaire, or other
259	259	12 reasonable methods. The determination must be made in
260	260	13 accordance with guidelines established by the Department.
261	261	14 On and after May 23, 2022 (the effective date of Public Act
262	262	15 102-895), if a veteran has a combined service connected
263	263	16 disability rating of 100% and is deemed to be permanently and
264	264	17 totally disabled, as certified by the United States Department
265	265	18 of Veterans Affairs, the taxpayer who has been granted an
266	266	19 exemption under this Section shall no longer be required to
267	267	20 reapply for the exemption on an annual basis, and the
268	268	21 exemption shall be in effect for as long as the exemption would
269	269	22 otherwise be permitted under this Section.
270	270	23 (e-1) If the person qualifying for the exemption does not
271	271	24 occupy the qualified residence as of January 1 of the taxable
272	272	25 year, the exemption granted under this Section shall be
273	273	26 prorated on a monthly basis. The prorated exemption shall
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284	284	1 apply beginning with the first complete month in which the
285	285	2 person occupies the qualified residence.
286	286	3 (e-5) Notwithstanding any other provision of law, each
287	287	4 chief county assessment officer may approve this exemption for
288	288	5 the 2020 taxable year, without application, for any property
289	289	6 that was approved for this exemption for the 2019 taxable
290	290	7 year, provided that:
291	291	8 (1) the county board has declared a local disaster as
292	292	9 provided in the Illinois Emergency Management Agency Act
293	293	10 related to the COVID-19 public health emergency;
294	294	11 (2) the owner of record of the property as of January
295	295	12 1, 2020 is the same as the owner of record of the property
296	296	13 as of January 1, 2019;
297	297	14 (3) the exemption for the 2019 taxable year has not
298	298	15 been determined to be an erroneous exemption as defined by
299	299	16 this Code; and
300	300	17 (4) the applicant for the 2019 taxable year has not
301	301	18 asked for the exemption to be removed for the 2019 or 2020
302	302	19 taxable years.
303	303	20 Nothing in this subsection shall preclude a veteran whose
304	304	21 service connected disability rating has changed since the 2019
305	305	22 exemption was granted from applying for the exemption based on
306	306	23 the subsequent service connected disability rating.
307	307	24 (e-10) Notwithstanding any other provision of law, each
308	308	25 chief county assessment officer may approve this exemption for
309	309	26 the 2021 taxable year, without application, for any property
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320	320	1 that was approved for this exemption for the 2020 taxable
321	321	2 year, if:
322	322	3 (1) the county board has declared a local disaster as
323	323	4 provided in the Illinois Emergency Management Agency Act
324	324	5 related to the COVID-19 public health emergency;
325	325	6 (2) the owner of record of the property as of January
326	326	7 1, 2021 is the same as the owner of record of the property
327	327	8 as of January 1, 2020;
328	328	9 (3) the exemption for the 2020 taxable year has not
329	329	10 been determined to be an erroneous exemption as defined by
330	330	11 this Code; and
331	331	12 (4) the taxpayer for the 2020 taxable year has not
332	332	13 asked for the exemption to be removed for the 2020 or 2021
333	333	14 taxable years.
334	334	15 Nothing in this subsection shall preclude a veteran whose
335	335	16 service connected disability rating has changed since the 2020
336	336	17 exemption was granted from applying for the exemption based on
337	337	18 the subsequent service connected disability rating.
338	338	19 (f) For the purposes of this Section:
339	339	20 "Qualified residence" means, before tax year 2023, real
340	340	21 property, but less any portion of that property that is used
341	341	22 for commercial purposes, with an equalized assessed value of
342	342	23 less than $250,000 that is the primary residence of a veteran
343	343	24 with a disability. "Qualified residence" means, for tax year
344	344	25 2023 and thereafter, real property, but less any portion of
345	345	26 that property that is used for commercial purposes, that is
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356	356	1 the primary residence of a veteran with a disability. Property
357	357	2 rented for more than 6 months is presumed to be used for
358	358	3 commercial purposes.
359	359	4 "Service-connected disability" means an illness or injury
360	360	5 (i) that was caused by or worsened by active military service,
361	361	6 (ii) that is a current disability as of the date of the
362	362	7 application for the exemption under this Section for the
363	363	8 applicable tax year, as demonstrated by the veteran's United
364	364	9 States Department of Veterans Affairs certification, and (iii)
365	365	10 for which the veteran receives disability compensation.
366	366	11 For tax years 2022 and prior, "veteran" means an Illinois
367	367	12 resident who has served as a member of the United States Armed
368	368	13 Forces on active duty or State active duty, a member of the
369	369	14 Illinois National Guard, or a member of the United States
370	370	15 Reserve Forces and who has received an honorable discharge.
371	371	16 For taxable years 2023 and thereafter, "veteran" means an
372	372	17 Illinois resident who has served as a member of the United
373	373	18 States Armed Forces on active duty or State active duty, a
374	374	19 member of the Illinois National Guard, or a member of the
375	375	20 United States Reserve Forces and who has a service-connected
376	376	21 disability, as certified by the United States Department of
377	377	22 Veterans Affairs, and receives disability compensation. For
378	378	23 taxable years 2025 and thereafter, "veteran" also includes a
379	379	24 person who: (i) served as a member of the United States Armed
380	380	25 Forces on active duty or State active duty, as a member of the
381	381	26 National Guard of any state or any territory of the United
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