Bill Text: IL SB1199 | 2019-2020 | 101st General Assembly | Engrossed
Bill Title: Amends the Property Tax Code. Makes changes concerning the valuation of supportive living facilities to provide that the gross potential income must not exceed the maximum individual Supplemental Security Income (SSI) amount minus a resident's personal allowance, multiplied by the number of apartments authorized by the supportive living facility certification. Amends the Illinois Income Tax Act to make changes to the definitions of gross income, adjusted gross income, and taxable income to include certain Internal Revenue Code provisions related to net operating losses. Amends the Service Use Tax Act and the Service Occupation Tax Act. Extends the 1% rate of tax to food prepared for immediate consumption and transferred incident to a sale of service at a facility subject to the Assisted Living and Shared Housing Act or the Life Care Facilities Act. Amends the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2020 and through December 31, 2020, sales of tangible personal property made by a marketplace seller over a marketplace for which tax is due but for which use tax has been collected and remitted to the Department of Revenue by a marketplace facilitator are exempt. Provides that the term "marketplace facilitator" does not include any person licensed under the Auction License Act, other than any person who is an Internet auction listing service. Amends the Leveling the Playing Field for Illinois Retail Act. Provides that certified service providers who collect and remit taxes on behalf of retailers may claim the retailers' discount with respect to those taxes. Provides that the retailer is not entitled to the discount with respect to those taxes. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Modifies provisions concerning data center investment. Provides that a "qualifying Illinois data center" means a new or existing data center that, among other requirements, certifies to the Department of Commerce and Economic Opportunity that it is carbon neutral or has attained specified certification within 2 years (currently, 90 days) after being placed in service. Amends the Brownfields Redevelopment and Intermodal Promotion Act. Extends the use of the South Suburban Brownfields Redevelopment Fund until 2022 (currently, 2021). Effective immediately.
Spectrum: Partisan Bill (Democrat 14-0)
Status: (Failed) 2021-01-13 - Session Sine Die [SB1199 Detail]
Download: Illinois-2019-SB1199-Engrossed.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 15-169 as follows:
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6 | (35 ILCS 200/15-169) | ||||||
7 | Sec. 15-169. Homestead exemption for veterans with | ||||||
8 | disabilities. | ||||||
9 | (a) Beginning with taxable year 2007, an annual homestead | ||||||
10 | exemption, limited to the amounts set forth in subsections (b) | ||||||
11 | and (b-3), is granted for property that is used as a qualified | ||||||
12 | residence by a veteran with a disability. | ||||||
13 | (b) For taxable years prior to 2015, the amount of the | ||||||
14 | exemption 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 | ||||||
19 | Section and the person awarded the exemption subsequently | ||||||
20 | becomes a resident of a facility licensed under the Nursing | ||||||
21 | Home Care Act or a facility operated by the United States | ||||||
22 | Department of Veterans Affairs, then the exemption shall | ||||||
23 | continue (i) so long as the residence continues to be occupied | ||||||
24 | by the qualifying person's spouse or (ii) if the residence | ||||||
25 | remains unoccupied but is still owned by the person who | ||||||
26 | qualified for the homestead exemption. |
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1 | (c) The tax exemption under this Section carries over to | ||||||
2 | the benefit of the veteran's
surviving spouse as long as the | ||||||
3 | spouse holds the legal or
beneficial title to the homestead, | ||||||
4 | permanently resides
thereon, and does not remarry. If the | ||||||
5 | surviving spouse sells
the property, an exemption not to exceed | ||||||
6 | the amount granted
from the most recent ad valorem tax roll may | ||||||
7 | be transferred to
his or her new residence as long as it is | ||||||
8 | used as his or her
primary residence and he or she does not | ||||||
9 | remarry. | ||||||
10 | (c-1) Beginning with taxable year 2015, nothing in this | ||||||
11 | Section shall require the veteran to have qualified for or | ||||||
12 | obtained the exemption before death if the veteran was killed | ||||||
13 | in the line of duty. | ||||||
14 | (d) The exemption under this Section applies for taxable | ||||||
15 | year 2007 and thereafter. A taxpayer who claims an exemption | ||||||
16 | under Section 15-165 or 15-168 may not claim an exemption under | ||||||
17 | this Section. | ||||||
18 | (e) Each taxpayer who has been granted an exemption under | ||||||
19 | this Section must reapply on an annual basis unless the veteran | ||||||
20 | has been found by the Department of Veterans' Affairs to be | ||||||
21 | permanently and totally disabled . Application must be made | ||||||
22 | during the application period
in effect for the county of his | ||||||
23 | or her residence. The assessor
or chief county assessment | ||||||
24 | officer may determine the
eligibility of residential property | ||||||
25 | to receive the homestead
exemption provided by this Section by | ||||||
26 | application, visual
inspection, questionnaire, or other |
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1 | reasonable methods. The
determination must be made in | ||||||
2 | accordance with guidelines
established by the Department. | ||||||
3 | (e-1) If the person qualifying for the exemption does not | ||||||
4 | occupy the qualified residence as of January 1 of the taxable | ||||||
5 | year, the exemption granted under this Section shall be | ||||||
6 | prorated on a monthly basis. The prorated exemption shall apply | ||||||
7 | beginning with the first complete month in which the person | ||||||
8 | occupies the qualified residence. | ||||||
9 | (e-5) When any change occurs in use or ownership of | ||||||
10 | property that has been granted a homestead exemption under this | ||||||
11 | Section, the transferee shall notify the chief county | ||||||
12 | assessment officer of the change in writing within 90 days | ||||||
13 | after the change in use or ownership occurs. The chief county | ||||||
14 | assessment officer shall ensure that, if the property ceases to | ||||||
15 | qualify for the exemption under this Section as a result of the | ||||||
16 | change in use or ownership, then the exemption shall be removed | ||||||
17 | beginning with the next taxable year after the change occurs. | ||||||
18 | (f) For the purposes of this Section: | ||||||
19 | "Qualified residence" means real
property, but less any | ||||||
20 | portion of that property that is used for
commercial purposes, | ||||||
21 | with an equalized assessed value of less than $250,000 that is | ||||||
22 | the primary residence of a veteran with a disability. Property | ||||||
23 | rented for more than 6 months is
presumed to be used for | ||||||
24 | commercial purposes. | ||||||
25 | "Veteran" means an Illinois resident who has served as a
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26 | member of the United States Armed Forces on active duty or
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1 | State active duty, a member of the Illinois National Guard, or
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2 | a member of the United States Reserve Forces and who has | ||||||
3 | received an honorable discharge. | ||||||
4 | (Source: P.A. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15; | ||||||
5 | 99-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
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