Bill Text: IL SB1199 | 2019-2020 | 101st General Assembly | Engrossed


Bill Title: Amends the Property Tax Code. Provides that a taxpayer who has been granted a homestead exemption for veterans with disabilities need not reapply if he or she has been found by the Department of Veterans' Affairs to be permanently and totally disabled. Provides when any change occurs in use or ownership of property that has been granted a homestead exemption for veterans with disabilities, the transferee shall notify the chief county assessment officer of the change in writing within 90 days. Provides that the chief county assessment officer shall ensure that, if the property ceases to qualify for the exemption as a result of the change in use or ownership, then the exemption shall be removed beginning with the next taxable year after the change occurs.

Spectrum: Partisan Bill (Democrat 11-0)

Status: (Engrossed) 2019-05-10 - Rule 19(a) / Re-referred to Rules Committee [SB1199 Detail]

Download: Illinois-2019-SB1199-Engrossed.html



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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.
9 (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b)
11and (b-3), is granted for property that is used as a qualified
12residence 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 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
19Section and the person awarded the exemption subsequently
20becomes a resident of a facility licensed under the Nursing
21Home Care Act or a facility operated by the United States
22Department of Veterans Affairs, then the exemption shall
23continue (i) so long as the residence continues to be occupied
24by the qualifying person's spouse or (ii) if the residence
25remains unoccupied but is still owned by the person who
26qualified for the homestead exemption.

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1 (c) The tax exemption under this Section carries over to
2the benefit of the veteran's surviving spouse as long as the
3spouse holds the legal or beneficial title to the homestead,
4permanently resides thereon, and does not remarry. If the
5surviving spouse sells the property, an exemption not to exceed
6the amount granted from the most recent ad valorem tax roll may
7be transferred to his or her new residence as long as it is
8used as his or her primary residence and he or she does not
9remarry.
10 (c-1) Beginning with taxable year 2015, nothing in this
11Section shall require the veteran to have qualified for or
12obtained the exemption before death if the veteran was killed
13in the line of duty.
14 (d) The exemption under this Section applies for taxable
15year 2007 and thereafter. A taxpayer who claims an exemption
16under Section 15-165 or 15-168 may not claim an exemption under
17this Section.
18 (e) Each taxpayer who has been granted an exemption under
19this Section must reapply on an annual basis unless the veteran
20has been found by the Department of Veterans' Affairs to be
21permanently and totally disabled. Application must be made
22during the application period in effect for the county of his
23or her residence. The assessor or chief county assessment
24officer may determine the eligibility of residential property
25to receive the homestead exemption provided by this Section by
26application, visual inspection, questionnaire, or other

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1reasonable methods. The determination must be made in
2accordance with guidelines established by the Department.
3 (e-1) If the person qualifying for the exemption does not
4occupy the qualified residence as of January 1 of the taxable
5year, the exemption granted under this Section shall be
6prorated on a monthly basis. The prorated exemption shall apply
7beginning with the first complete month in which the person
8occupies the qualified residence.
9 (e-5) When any change occurs in use or ownership of
10property that has been granted a homestead exemption under this
11Section, the transferee shall notify the chief county
12assessment officer of the change in writing within 90 days
13after the change in use or ownership occurs. The chief county
14assessment officer shall ensure that, if the property ceases to
15qualify for the exemption under this Section as a result of the
16change in use or ownership, then the exemption shall be removed
17beginning 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
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. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15;
599-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
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