Illinois 2025-2026 Regular Session

Illinois House Bill HB2809 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 HB2809 Introduced , by Rep. Janet Yang Rohr 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: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. Effective immediately. LRB104 09473 HLH 22008 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2809 Introduced , by Rep. Janet Yang Rohr 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: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. Effective immediately. LRB104 09473 HLH 22008 b LRB104 09473 HLH 22008 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2809 Introduced , by Rep. Janet Yang Rohr 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, provides that: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. Effective immediately.
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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 HB2809 Introduced , by Rep. Janet Yang Rohr 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, provides that: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. Effective immediately.
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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 service
78	78	11 connected disability of 30% or more but less than 50%, as
79	79	12 certified by the United States Department of Veterans
80	80	13 Affairs, then the annual exemption is $2,500;
81	81	14 (2) if the veteran has a service-connected service
82	82	15 connected disability of 50% or more but less than 70%, as
83	83	16 certified by the United States Department of Veterans
84	84	17 Affairs, then the annual exemption is $5,000;
85	85	18 (3) if the veteran has a service-connected service
86	86	19 connected disability of 70% or more, as certified by the
87	87	20 United States Department of Veterans Affairs, then the
88	88	21 property is exempt from taxation under this Code; and
89	89	22 (4) (Blank).
90	90	23 (b-3.1) For taxable year 2023 through 2025 and thereafter:
91	91	24 (1) if the veteran has a service-connected service
92	92	25 connected disability of 30% or more but less than 50%, as
93	93	26 certified by the United States Department of Veterans
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104	104	1 Affairs as of the date the application is submitted for
105	105	2 the exemption under this Section for the applicable
106	106	3 taxable year, then the annual exemption is $2,500;
107	107	4 (2) if the veteran has a service-connected service
108	108	5 connected disability of 50% or more but less than 70%, as
109	109	6 certified by the United States Department of Veterans
110	110	7 Affairs as of the date the application is submitted for
111	111	8 the exemption under this Section for the applicable
112	112	9 taxable year, then the annual exemption is $5,000;
113	113	10 (3) if the veteran has a service-connected service
114	114	11 connected disability of 70% or more, as certified by the
115	115	12 United States Department of Veterans Affairs as of the
116	116	13 date the application is submitted for the exemption under
117	117	14 this Section for the applicable taxable year, then the
118	118	15 first $250,000 in equalized assessed value of the property
119	119	16 is 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 service-connected and who is certified by the United
123	123	20 States Department of Veterans Affairs as a recipient of
124	124	21 dependency and indemnity compensation under federal law as
125	125	22 of the date the application is submitted for the exemption
126	126	23 under this Section for the applicable taxable year, then
127	127	24 the first $250,000 in equalized assessed value of the
128	128	25 property is 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-3.5) For taxable years 2026 and thereafter:
146	146	7 (1) if the veteran has a service-connected disability
147	147	8 of 30% or more but less than 50%, as certified by the
148	148	9 United States Department of Veterans Affairs, then the
149	149	10 annual exemption is 30% of the assessed value of the
150	150	11 property;
151	151	12 (2) if the veteran has a service-connected disability
152	152	13 of 50% or more but less than 70%, as certified by the
153	153	14 United States Department of Veterans Affairs, then the
154	154	15 annual exemption is 50% of the assessed value of the
155	155	16 property; and
156	156	17 (3) if the veteran has a service-connected disability
157	157	18 of 70% or more, as certified by the United States
158	158	19 Department of Veterans Affairs, then the property is
159	159	20 exempt from taxation under this Code.
160	160	21 (b-4) For taxable years on or after 2024, if the veteran
161	161	22 was a member of the United States Armed Forces during World War
162	162	23 II, then the property is exempt from taxation under this Code
163	163	24 regardless of the veteran's level of disability.
164	164	25 (b-5) If a homestead exemption is granted under this
165	165	26 Section and the person awarded the exemption subsequently
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176	176	1 becomes a resident of a facility licensed under the Nursing
177	177	2 Home Care Act or a facility operated by the United States
178	178	3 Department of Veterans Affairs, then the exemption shall
179	179	4 continue (i) so long as the residence continues to be occupied
180	180	5 by the qualifying person's spouse or (ii) if the residence
181	181	6 remains unoccupied but is still owned by the person who
182	182	7 qualified for the homestead exemption.
183	183	8 (c) The tax exemption under this Section carries over to
184	184	9 the benefit of the veteran's surviving spouse as long as the
185	185	10 spouse holds the legal or beneficial title to the homestead,
186	186	11 permanently resides thereon, and does not remarry. If the
187	187	12 surviving spouse sells the property, an exemption not to
188	188	13 exceed the amount granted from the most recent ad valorem tax
189	189	14 roll may be transferred to his or her new residence as long as
190	190	15 it is used as his or her primary residence and he or she does
191	191	16 not remarry.
192	192	17 As used in this subsection (c):
193	193	18 (1) for taxable years prior to 2015, "surviving
194	194	19 spouse" means the surviving spouse of a veteran who
195	195	20 obtained an exemption under this Section prior to his or
196	196	21 her death;
197	197	22 (2) for taxable years 2015 through 2022, "surviving
198	198	23 spouse" means (i) the surviving spouse of a veteran who
199	199	24 obtained an exemption under this Section prior to his or
200	200	25 her death and (ii) the surviving spouse of a veteran who
201	201	26 was killed in the line of duty at any time prior to the
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212	212	1 expiration of the application period in effect for the
213	213	2 exemption for the taxable year for which the exemption is
214	214	3 sought; and
215	215	4 (3) for taxable year 2023 and thereafter, "surviving
216	216	5 spouse" means: (i) the surviving spouse of a veteran who
217	217	6 obtained the exemption under this Section prior to his or
218	218	7 her death; (ii) the surviving spouse of a veteran who was
219	219	8 killed in the line of duty at any time prior to the
220	220	9 expiration of the application period in effect for the
221	221	10 exemption for the taxable year for which the exemption is
222	222	11 sought; (iii) the surviving spouse of a veteran who did
223	223	12 not obtain an exemption under this Section before death,
224	224	13 but who would have qualified for the exemption under this
225	225	14 Section in the taxable year for which the exemption is
226	226	15 sought if he or she had survived, and whose surviving
227	227	16 spouse has been a resident of Illinois from the time of the
228	228	17 veteran's death through the taxable year for which the
229	229	18 exemption is sought; and (iv) the surviving spouse of a
230	230	19 veteran whose death was determined to be
231	231	20 service-connected, but who would not otherwise qualify
232	232	21 under item (i), (ii), or (iii), if the spouse (A) is
233	233	22 certified by the United States Department of Veterans
234	234	23 Affairs as a recipient of dependency and indemnity
235	235	24 compensation under federal law at any time prior to the
236	236	25 expiration of the application period in effect for the
237	237	26 exemption for the taxable year for which the exemption is
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248	248	1 sought and (B) remains eligible for that dependency and
249	249	2 indemnity compensation as of January 1 of the taxable year
250	250	3 for which the exemption is sought.
251	251	4 (c-1) Beginning with taxable year 2015, nothing in this
252	252	5 Section shall require the veteran to have qualified for or
253	253	6 obtained the exemption before death if the veteran was killed
254	254	7 in the line of duty.
255	255	8 (d) The exemption under this Section applies for taxable
256	256	9 year 2007 and thereafter. A taxpayer who claims an exemption
257	257	10 under Section 15-165 or 15-168 may not claim an exemption
258	258	11 under this Section.
259	259	12 (e) Except as otherwise provided in this subsection (e),
260	260	13 each taxpayer who has been granted an exemption under this
261	261	14 Section must reapply on an annual basis, except that a veteran
262	262	15 who qualifies as a result of his or her service in World War II
263	263	16 need not reapply. Application must be made during the
264	264	17 application period in effect for the county of his or her
265	265	18 residence. The assessor or chief county assessment officer may
266	266	19 determine the eligibility of residential property to receive
267	267	20 the homestead exemption provided by this Section by
268	268	21 application, visual inspection, questionnaire, or other
269	269	22 reasonable methods. The determination must be made in
270	270	23 accordance with guidelines established by the Department.
271	271	24 On and after May 23, 2022 (the effective date of Public Act
272	272	25 102-895), if a veteran has a combined service-connected
273	273	26 service connected disability rating of 100% and is deemed to
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284	284	1 be permanently and totally disabled, as certified by the
285	285	2 United States Department of Veterans Affairs, the taxpayer who
286	286	3 has been granted an exemption under this Section shall no
287	287	4 longer be required to reapply for the exemption on an annual
288	288	5 basis, and the exemption shall be in effect for as long as the
289	289	6 exemption would otherwise be permitted under this Section.
290	290	7 (e-1) If the person qualifying for the exemption does not
291	291	8 occupy the qualified residence as of January 1 of the taxable
292	292	9 year, the exemption granted under this Section shall be
293	293	10 prorated on a monthly basis. The prorated exemption shall
294	294	11 apply beginning with the first complete month in which the
295	295	12 person occupies the qualified residence.
296	296	13 (e-5) Notwithstanding any other provision of law, each
297	297	14 chief county assessment officer may approve this exemption for
298	298	15 the 2020 taxable year, without application, for any property
299	299	16 that was approved for this exemption for the 2019 taxable
300	300	17 year, provided that:
301	301	18 (1) the county board has declared a local disaster as
302	302	19 provided in the Illinois Emergency Management Agency Act
303	303	20 related to the COVID-19 public health emergency;
304	304	21 (2) the owner of record of the property as of January
305	305	22 1, 2020 is the same as the owner of record of the property
306	306	23 as of January 1, 2019;
307	307	24 (3) the exemption for the 2019 taxable year has not
308	308	25 been determined to be an erroneous exemption as defined by
309	309	26 this Code; and
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320	320	1 (4) the applicant for the 2019 taxable year has not
321	321	2 asked for the exemption to be removed for the 2019 or 2020
322	322	3 taxable years.
323	323	4 Nothing in this subsection shall preclude a veteran whose
324	324	5 service-connected service connected disability rating has
325	325	6 changed since the 2019 exemption was granted from applying for
326	326	7 the exemption based on the subsequent service-connected
327	327	8 service connected disability rating.
328	328	9 (e-10) Notwithstanding any other provision of law, each
329	329	10 chief county assessment officer may approve this exemption for
330	330	11 the 2021 taxable year, without application, for any property
331	331	12 that was approved for this exemption for the 2020 taxable
332	332	13 year, if:
333	333	14 (1) the county board has declared a local disaster as
334	334	15 provided in the Illinois Emergency Management Agency Act
335	335	16 related to the COVID-19 public health emergency;
336	336	17 (2) the owner of record of the property as of January
337	337	18 1, 2021 is the same as the owner of record of the property
338	338	19 as of January 1, 2020;
339	339	20 (3) the exemption for the 2020 taxable year has not
340	340	21 been determined to be an erroneous exemption as defined by
341	341	22 this Code; and
342	342	23 (4) the taxpayer for the 2020 taxable year has not
343	343	24 asked for the exemption to be removed for the 2020 or 2021
344	344	25 taxable years.
345	345	26 Nothing in this subsection shall preclude a veteran whose
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356	356	1 service-connected service connected disability rating has
357	357	2 changed since the 2020 exemption was granted from applying for
358	358	3 the exemption based on the subsequent service-connected
359	359	4 service connected disability rating.
360	360	5 (f) For the purposes of this Section:
361	361	6 "Qualified residence" means, before tax year 2023, real
362	362	7 property, but less any portion of that property that is used
363	363	8 for commercial purposes, with an equalized assessed value of
364	364	9 less than $250,000 that is the primary residence of a veteran
365	365	10 with a disability. "Qualified residence" means, for tax year
366	366	11 2023 and thereafter, real property, but less any portion of
367	367	12 that property that is used for commercial purposes, that is
368	368	13 the primary residence of a veteran with a disability. Property
369	369	14 rented for more than 6 months is presumed to be used for
370	370	15 commercial purposes.
371	371	16 "Service-connected disability" means an illness or injury
372	372	17 (i) that was caused by or worsened by active military service,
373	373	18 (ii) that is a current disability as of the date of the
374	374	19 application for the exemption under this Section for the
375	375	20 applicable tax year, as demonstrated by the veteran's United
376	376	21 States Department of Veterans Affairs certification, and (iii)
377	377	22 for which the veteran receives disability compensation.
378	378	23 For tax years 2022 and prior, "veteran" means an Illinois
379	379	24 resident who has served as a member of the United States Armed
380	380	25 Forces on active duty or State active duty, a member of the
381	381	26 Illinois National Guard, or a member of the United States
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392	392	1 Reserve Forces and who has received an honorable discharge.
393	393	2 For taxable years 2023 and thereafter, "veteran" means an
394	394	3 Illinois resident who has served as a member of the United
395	395	4 States Armed Forces on active duty or State active duty, a
396	396	5 member of the Illinois National Guard, or a member of the
397	397	6 United States Reserve Forces and who has a service-connected
398	398	7 disability, as certified by the United States Department of
399	399	8 Veterans Affairs, and receives disability compensation.
400	400	9 (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
401	401	10 103-154, eff. 6-30-23; 103-596, eff. 7-1-24.)
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