Bill Text: IL SB0110 | 2019-2020 | 101st General Assembly | Engrossed


Bill Title: Amends the Property Tax Code. Provides that, for the 2015 taxable year and thereafter, the exemption for veterans with disabilities also carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year. Provides that, for the 2019 taxable year and thereafter, the exemption for veterans with disabilities also carries over to (i) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived and (ii) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation. Provides that, in the case of a surviving spouse who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation, the property is exempt. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 21-3)

Status: (Engrossed) 2019-05-10 - Rule 19(a) / Re-referred to Rules Committee [SB0110 Detail]

Download: Illinois-2019-SB0110-Engrossed.html



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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Section 15-169 as follows:
6 (35 ILCS 200/15-169)
7 Sec. 15-169. Homestead exemption for veterans with
8disabilities.
9 (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b)
11and (b-3), is granted for property that is used as a qualified
12residence by a veteran with a disability.
13 (b) For taxable years prior to 2015, the amount of the
14exemption under this Section is as follows:
15 (1) for veterans with a service-connected disability
16 of at least (i) 75% for exemptions granted in taxable years
17 2007 through 2009 and (ii) 70% for exemptions granted in
18 taxable year 2010 and each taxable year thereafter, as
19 certified by the United States Department of Veterans
20 Affairs, the annual exemption is $5,000; and
21 (2) for veterans with a service-connected disability
22 of at least 50%, but less than (i) 75% for exemptions
23 granted in taxable years 2007 through 2009 and (ii) 70% for

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1 exemptions granted in taxable year 2010 and each taxable
2 year thereafter, as certified by the United States
3 Department of Veterans Affairs, the annual exemption is
4 $2,500.
5 (b-3) For taxable years 2015 and thereafter:
6 (1) if the veteran has a service connected disability
7 of 30% or more but less than 50%, as certified by the
8 United States Department of Veterans Affairs, then the
9 annual exemption is $2,500;
10 (2) if the veteran has a service connected disability
11 of 50% or more but less than 70%, as certified by the
12 United States Department of Veterans Affairs, then the
13 annual exemption is $5,000; and
14 (3) if the veteran has a service connected disability
15 of 70% or more, as certified by the United States
16 Department of Veterans Affairs, then the property is exempt
17 from taxation under this Code.
18 (b-5) If a homestead exemption is granted under this
19Section and the person awarded the exemption subsequently
20becomes a resident of a facility licensed under the Nursing
21Home Care Act or a facility operated by the United States
22Department of Veterans Affairs, then the exemption shall
23continue (i) so long as the residence continues to be occupied
24by the qualifying person's spouse or (ii) if the residence
25remains unoccupied but is still owned by the person who
26qualified for the homestead exemption.

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1 (c) The tax exemption under this Section carries over to
2the benefit of the veteran's surviving spouse as long as the
3spouse holds the legal or beneficial title to the homestead,
4permanently resides thereon, and does not remarry. If the
5surviving spouse sells the property, an exemption not to exceed
6the amount granted from the most recent ad valorem tax roll may
7be transferred to his or her new residence as long as it is
8used as his or her primary residence and he or she does not
9remarry.
10 As used in this subsection (c):
11 (1) for taxable years prior to 2015, "surviving spouse"
12 means the surviving spouse of a veteran who obtained an
13 exemption under this Section prior to his or her death;
14 (2) for taxable years 2015 through 2018, "surviving
15 spouse" means (i) the surviving spouse of a veteran who
16 obtained an exemption under this Section prior to his or
17 her death and (ii) the surviving spouse of a veteran who
18 was killed in the line of duty in the current taxable year
19 or any preceding taxable year; and
20 (3) for taxable year 2019 and thereafter, "surviving
21 spouse" means (i) the surviving spouse of a veteran who
22 qualified for the exemption under this Section prior to his
23 or her death, (ii) the surviving spouse of a veteran who
24 was killed in the line of duty in the current taxable year
25 or any preceding taxable year, (iii) the surviving spouse
26 of a veteran who did not obtain an exemption under this

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1 Section before death, but who would have qualified for the
2 exemption under this Section in the current taxable year if
3 he or she had survived, and (iv) the surviving spouse of a
4 veteran whose death was determined to be service-connected
5 and who is certified by the United States Department of
6 Veterans Affairs as being a current recipient of Dependency
7 and Indemnity Compensation; a surviving spouse who
8 qualifies under item (iv) shall receive the exemption set
9 forth in paragraph (3) of subsection (b-3).
10 (c-1) Beginning with taxable year 2015, nothing in this
11Section shall require the veteran to have qualified for or
12obtained the exemption before death if the veteran was killed
13in the line of duty.
14 (d) The exemption under this Section applies for taxable
15year 2007 and thereafter. A taxpayer who claims an exemption
16under Section 15-165 or 15-168 may not claim an exemption under
17this Section.
18 (e) Each taxpayer who has been granted an exemption under
19this Section must reapply on an annual basis. Application must
20be made during the application period in effect for the county
21of his or her residence. The assessor or chief county
22assessment officer may determine the eligibility of
23residential property to receive the homestead exemption
24provided by this Section by application, visual inspection,
25questionnaire, or other reasonable methods. The determination
26must be made in accordance with guidelines established by the

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1Department.
2 (e-1) If the person qualifying for the exemption does not
3occupy the qualified residence as of January 1 of the taxable
4year, the exemption granted under this Section shall be
5prorated on a monthly basis. The prorated exemption shall apply
6beginning with the first complete month in which the person
7occupies the qualified residence.
8 (f) For the purposes of this Section:
9 "Qualified residence" means real property, but less any
10portion of that property that is used for commercial purposes,
11with an equalized assessed value of less than $250,000 that is
12the primary residence of a veteran with a disability. Property
13rented for more than 6 months is presumed to be used for
14commercial purposes.
15 "Veteran" means an Illinois resident who has served as a
16member of the United States Armed Forces on active duty or
17State active duty, a member of the Illinois National Guard, or
18a member of the United States Reserve Forces and who has
19received an honorable discharge.
20(Source: P.A. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15;
2199-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
22 Section 99. Effective date. This Act takes effect upon
23becoming law.
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