Bill Text: IL HB5829 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that a veteran's surviving spouse is eligible for the disabled veterans' standard homestead exemption if the veteran would have qualified for the benefit but died before October 12, 2007. Effective immediately.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2010-02-10 - Referred to Rules Committee [HB5829 Detail]

Download: Illinois-2009-HB5829-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB5829 Introduced 2/10/2010, by Rep. Jim Watson SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-169
Amends the Property Tax Code. Provides that a veteran's surviving spouse is eligible for the disabled veterans' standard homestead exemption if the veteran would have qualified for the benefit but died before October 12, 2007. 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
Section 15-169 as follows:
(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.
(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

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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. A surviving
spouse of a disabled veteran is eligible for this exemption if
the veteran would have qualified for the exemption but died
before October 12, 2007. 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. The assessor
or chief county 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

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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.