Bill Text: IL HB0360 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Amends the Property Tax Code. In a Section concerning the homestead exemption for veterans with disabilities, provides that, for taxable years 2017 and thereafter, if the veteran has a service connected disability of 20% (currently, 30%) or more but less than 50%, then the annual exemption is $2,500. Provides that that exemption also applies to veterans who are not disabled but are over the age of 75. Removes a requirement that the homestead exemption for veterans with disabilities applies only to residences with an equalized assessed value of less than $250,000. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced) 2017-03-31 - Rule 19(a) / Re-referred to Rules Committee [HB0360 Detail]

Download: Illinois-2017-HB0360-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB0360

Introduced , by Rep. Allen Skillicorn

SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-169

Amends the Property Tax Code. In a Section concerning the homestead exemption for veterans with disabilities, provides that, for taxable years 2017 and thereafter, if the veteran has a service connected disability of 20% (currently, 30%) or more but less than 50%, then the annual exemption is $2,500. Provides that that exemption also applies to veterans who are not disabled but are over the age of 75. Removes a requirement that the homestead exemption for veterans with disabilities applies only to residences with an equalized assessed value of less than $250,000. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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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 and veterans who are over the age of 75.
9 (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b),
11and (b-3), and (b-4) is granted for property that is used as a
12qualified residence 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 2016 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-4) For taxable years 2017 and thereafter:
19 (1) if the veteran has a service connected disability
20 of 20% or more but less than 50%, as certified by the
21 United States Department of Veterans Affairs, or if the
22 veteran is over the age of 75 and does not have a service
23 connected disability or has a service connected disability
24 of less than 50%, then the annual exemption is $2,500;
25 (2) if, regardless of the veteran's age, the veteran
26 has a service connected disability of 50% or more but less

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1 than 70%, as certified by the United States Department of
2 Veterans Affairs, then the annual exemption is $5,000; and
3 (3) if, regardless of the veteran's age, the veteran
4 has a service connected disability of 70% or more, as
5 certified by the United States Department of Veterans
6 Affairs, then the property is exempt from taxation under
7 this Code.
8 (b-5) If a homestead exemption is granted under this
9Section and the person awarded the exemption subsequently
10becomes a resident of a facility licensed under the Nursing
11Home Care Act or a facility operated by the United States
12Department of Veterans Affairs, then the exemption shall
13continue (i) so long as the residence continues to be occupied
14by the qualifying person's spouse or (ii) if the residence
15remains unoccupied but is still owned by the person who
16qualified for the homestead exemption.
17 (c) The tax exemption under this Section carries over to
18the benefit of the veteran's surviving spouse as long as the
19spouse holds the legal or beneficial title to the homestead,
20permanently resides thereon, and does not remarry. If the
21surviving spouse sells the property, an exemption not to exceed
22the amount granted from the most recent ad valorem tax roll may
23be transferred to his or her new residence as long as it is
24used as his or her primary residence and he or she does not
25remarry.
26 (c-1) Beginning with taxable year 2015, nothing in this

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1Section shall require the veteran to have qualified for or
2obtained the exemption before death if the veteran was killed
3in the line of duty.
4 (d) The exemption under this Section applies for taxable
5year 2007 and thereafter. A taxpayer who claims an exemption
6under Section 15-165 or 15-168 may not claim an exemption under
7this Section.
8 (e) Each taxpayer who has been granted an exemption under
9this Section must reapply on an annual basis. Application must
10be made during the application period in effect for the county
11of his or her residence. The assessor or chief county
12assessment officer may determine the eligibility of
13residential property to receive the homestead exemption
14provided by this Section by application, visual inspection,
15questionnaire, or other reasonable methods. The determination
16must be made in accordance with guidelines established by the
17Department.
18 (f) For the purposes of this Section:
19 "Qualified residence" means real property, but less any
20portion of that property that is used for commercial purposes,
21with an equalized assessed value of less than $250,000 that is
22the primary residence of a veteran with a disability. Property
23rented for more than 6 months is presumed to be used for
24commercial purposes.
25 "Veteran" means an Illinois resident who has served as a
26member of the United States Armed Forces on active duty or

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1State active duty, a member of the Illinois National Guard, or
2a member of the United States Reserve Forces and who has
3received an honorable discharge.
4(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15;
599-375, eff. 8-17-15; 99-642, eff. 7-28-16.)
6 Section 99. Effective date. This Act takes effect upon
7becoming law.
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