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| 1 | | years 2007 through 2009 and (ii) 70% for exemptions |
| 2 | | granted in taxable year 2010 and each taxable year |
| 3 | | thereafter, as certified by the United States Department |
| 4 | | of Veterans Affairs, the annual exemption is $5,000; and |
| 5 | | (2) for veterans with a service-connected disability |
| 6 | | of at least 50%, but less than (i) 75% for exemptions |
| 7 | | granted in taxable years 2007 through 2009 and (ii) 70% |
| 8 | | for exemptions granted in taxable year 2010 and each |
| 9 | | taxable year thereafter, as certified by the United States |
| 10 | | Department of Veterans Affairs, the annual exemption is |
| 11 | | $2,500. |
| 12 | | (b-3) For taxable years 2015 and thereafter: |
| 13 | | (1) if the veteran has a service connected disability |
| 14 | | of 30% or more but less than 50%, as certified by the |
| 15 | | United States Department of Veterans Affairs, then the |
| 16 | | annual exemption is $2,500; |
| 17 | | (2) if the veteran has a service connected disability |
| 18 | | of 50% or more but less than 70%, as certified by the |
| 19 | | United States Department of Veterans Affairs, then the |
| 20 | | annual exemption is $5,000; and |
| 21 | | (3) if the veteran has a service connected disability |
| 22 | | of 70% or more, as certified by the United States |
| 23 | | Department of Veterans Affairs, then the property is |
| 24 | | exempt from taxation under this Code. |
| 25 | | (b-5) If a homestead exemption is granted under this |
| 26 | | Section and the person awarded the exemption subsequently |
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| 1 | | becomes a resident of a facility licensed under the Nursing |
| 2 | | Home Care Act or a facility operated by the United States |
| 3 | | Department of Veterans Affairs, then the exemption shall |
| 4 | | continue (i) so long as the residence continues to be occupied |
| 5 | | by the qualifying person's spouse or (ii) if the residence |
| 6 | | remains unoccupied but is still owned by the person who |
| 7 | | qualified for the homestead exemption. |
| 8 | | (c) The tax exemption under this Section carries over to |
| 9 | | the benefit of the veteran's
surviving spouse as long as the |
| 10 | | spouse holds the legal or
beneficial title to the homestead, |
| 11 | | permanently resides
thereon, and does not remarry. If the |
| 12 | | surviving spouse sells
the property, an exemption not to |
| 13 | | exceed the amount granted
from the most recent ad valorem tax |
| 14 | | roll may be transferred to
his or her new residence as long as |
| 15 | | it is used as his or her
primary residence and he or she does |
| 16 | | not remarry. |
| 17 | | (c-1) Beginning with taxable year 2015, nothing in this |
| 18 | | Section shall require the veteran to have qualified for or |
| 19 | | obtained the exemption before death if the veteran was killed |
| 20 | | in the line of duty. |
| 21 | | (d) The exemption under this Section applies for taxable |
| 22 | | year 2007 and thereafter. A taxpayer who claims an exemption |
| 23 | | under Section 15-165 or 15-168 may not claim an exemption |
| 24 | | under this Section. |
| 25 | | (e) Except as otherwise provided in this subsection (e), |
| 26 | | each Each taxpayer who has been granted an exemption under |
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| 1 | | this Section must reapply on an annual basis. Application must |
| 2 | | be made during the application period
in effect for the county |
| 3 | | of his or her residence. The assessor
or chief county |
| 4 | | assessment officer may determine the
eligibility of |
| 5 | | residential property to receive the homestead
exemption |
| 6 | | provided by this Section by application, visual
inspection, |
| 7 | | questionnaire, or other reasonable methods. The
determination |
| 8 | | must be made in accordance with guidelines
established by the |
| 9 | | Department. |
| 10 | | Beginning on and after the effective date of this |
| 11 | | amendatory Act of the 102nd General Assembly, if a veteran has |
| 12 | | a service connected disability of 100%, as certified by the |
| 13 | | United States Department of Veterans Affairs, the taxpayer who |
| 14 | | has been granted an exemption under this Section shall no |
| 15 | | longer be required to reapply for the exemption on an annual |
| 16 | | basis, but shall be required to reapply for the exemption |
| 17 | | every 10 years. The exemption shall be in effect for as long as |
| 18 | | the exemption would otherwise be permitted under this Section. |
| 19 | | (e-1) If the person qualifying for the exemption does not |
| 20 | | occupy the qualified residence as of January 1 of the taxable |
| 21 | | year, the exemption granted under this Section shall be |
| 22 | | prorated on a monthly basis. The prorated exemption shall |
| 23 | | apply beginning with the first complete month in which the |
| 24 | | person occupies the qualified residence. |
| 25 | | (e-5) Notwithstanding any other provision of law, each |
| 26 | | chief county assessment officer may approve this exemption for |
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| 1 | | the 2020 taxable year, without application, for any property |
| 2 | | that was approved for this exemption for the 2019 taxable |
| 3 | | year, provided that: |
| 4 | | (1) the county board has declared a local disaster as |
| 5 | | provided in the Illinois Emergency Management Agency Act |
| 6 | | related to the COVID-19 public health emergency; |
| 7 | | (2) the owner of record of the property as of January |
| 8 | | 1, 2020 is the same as the owner of record of the property |
| 9 | | as of January 1, 2019; |
| 10 | | (3) the exemption for the 2019 taxable year has not |
| 11 | | been determined to be an erroneous exemption as defined by |
| 12 | | this Code; and |
| 13 | | (4) the applicant for the 2019 taxable year has not |
| 14 | | asked for the exemption to be removed for the 2019 or 2020 |
| 15 | | taxable years. |
| 16 | | Nothing in this subsection shall preclude a veteran whose |
| 17 | | service connected disability rating has changed since the 2019 |
| 18 | | exemption was granted from applying for the exemption based on |
| 19 | | the subsequent service connected disability rating. |
| 20 | | (f) For the purposes of this Section: |
| 21 | | "Qualified residence" means real
property, but less any |
| 22 | | portion of that property that is used for
commercial purposes, |
| 23 | | with an equalized assessed value of less than $250,000 that is |
| 24 | | the primary residence of a veteran with a disability. Property |
| 25 | | rented for more than 6 months is
presumed to be used for |
| 26 | | commercial purposes. |
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| 1 | | "Veteran" means an Illinois resident who has served as a
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| 2 | | member of the United States Armed Forces on active duty or
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| 3 | | State active duty, a member of the Illinois National Guard, or
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| 4 | | a member of the United States Reserve Forces and who has |
| 5 | | received an honorable discharge. |
| 6 | | (Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
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| 7 | | Section 99. Effective date. This Act takes effect upon |
| 8 | | becoming law.".
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