Bill Text: IL HB4897 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that the disabled veterans exemption and the disabled veterans standard homestead exemption must be reestablished every 2 years (instead of on an annual basis). Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-03-15 - Rule 19(a) / Re-referred to Rules Committee [HB4897 Detail]

Download: Illinois-2009-HB4897-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB4897 Introduced 1/15/2010, by Rep. Raymond Poe SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-165
35 ILCS 200/15-169
Amends the Property Tax Code. Provides that the disabled veterans exemption and the disabled veterans standard homestead exemption must be reestablished every 2 years (instead of on an annual basis). 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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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 15-165 and 15-169 as follows:
(35 ILCS 200/15-165)
Sec. 15-165. Disabled veterans. Property up to an assessed
value of $70,000, owned and used exclusively by a disabled
veteran, or the spouse or unmarried surviving spouse of the
veteran, as a home, is exempt. As used in this Section, a
disabled veteran means a person who has served in the Armed
Forces of the United States and whose disability is of such a
nature that the Federal Government has authorized payment for
purchase or construction of Specially Adapted Housing as set
forth in the United States Code, Title 38, Chapter 21, Section
2101.
The exemption applies to housing where Federal funds have
been used to purchase or construct special adaptations to suit
the veteran's disability.
The exemption also applies to housing that is specially
adapted to suit the veteran's disability, and purchased
entirely or in part by the proceeds of a sale, casualty loss
reimbursement, or other transfer of a home for which the

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Federal Government had previously authorized payment for
purchase or construction as Specially Adapted Housing.
However, the entire proceeds of the sale, casualty loss
reimbursement, or other transfer of that housing shall be
applied to the acquisition of subsequent specially adapted
housing to the extent that the proceeds equal the purchase
price of the subsequently acquired housing.
For purposes of this Section, "unmarried surviving spouse"
means the surviving spouse of the veteran at any time after the
death of the veteran during which such surviving spouse is not
married.
This exemption must be reestablished every 2 years on an
annual basis by certification from the Illinois Department of
Veterans' Affairs to the Department, which shall forward a copy
of the certification to local assessing officials.
A taxpayer who claims an exemption under Section 15-168 or
15-169 may not claim an exemption under this Section.
(Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
(35 ILCS 200/15-169)
Sec. 15-169. Disabled veterans standard homestead
exemption.
(a) Beginning with taxable year 2007, an annual homestead
exemption, limited to the amounts set forth in subsection (b),
is granted for property that is used as a qualified residence
by a disabled veteran.

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(b) The amount of the exemption under this Section is as
follows:
(1) for veterans with a service-connected disability
of at least 75%, as certified by the United States
Department of Veterans Affairs, the annual exemption is
$5,000; and
(2) for veterans with a service-connected disability
of at least 50%, but less than 75%, as certified by the
United States Department of Veterans Affairs, the annual
exemption is $2,500.
(c) The tax exemption under this Section carries over to
the benefit of the veteran's surviving spouse as long as the
spouse holds the legal or beneficial title to the homestead,
permanently resides thereon, and does not remarry. If the
surviving spouse sells the property, an exemption not to exceed
the amount granted from the most recent ad valorem tax roll may
be transferred to his or her new residence as long as it is
used as his or her primary residence and he or she does not
remarry.
(d) The exemption under this Section applies for taxable
year 2007 and thereafter. A taxpayer who claims an exemption
under Section 15-165 or 15-168 may not claim an exemption under
this Section.
(e) Application must be made during the application period
in effect for the county of his or her residence and must be
reestablished every 2 years. The assessor or chief county

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assessment officer may determine the eligibility of
residential property to receive the homestead exemption
provided by this Section by application, visual inspection,
questionnaire, or other reasonable methods. The determination
must be made in accordance with guidelines established by the
Department.
(f) For the purposes of this Section:
"Qualified residence" means real property, but less any
portion of that property that is used for commercial purposes,
with an equalized assessed value of less than $250,000 that is
the disabled veteran's primary residence. Property rented for
more than 6 months is presumed to be used for commercial
purposes.
"Veteran" means an Illinois resident who has served as a
member of the United States Armed Forces on active duty or
State active duty, a member of the Illinois National Guard, or
a member of the United States Reserve Forces and who has
received an honorable discharge.
(Source: P.A. 95-644, eff. 10-12-07.)
Section 99. Effective date. This Act takes effect upon
becoming law.