Public Act 100-0869
 
SB2306 EnrolledLRB100 15970 HLH 31088 b


  
    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. Homestead exemption for veterans with 
disabilities.
    (a) Beginning with taxable year 2007, an annual homestead 
exemption, limited to the amounts set forth in subsections (b) 
and (b-3),  is granted for property that is used as a qualified 
residence by a veteran with a disability.
    (b) For taxable years prior to 2015, the amount of the 
exemption under this Section is as follows:
        (1) for veterans with a service-connected disability 
    of at least (i) 75% for exemptions granted in taxable years 
    2007 through 2009 and (ii) 70% for exemptions granted in 
    taxable year 2010 and each taxable year thereafter, 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 (i) 75% for exemptions 
    granted in taxable years 2007 through 2009 and (ii) 70% for 
    exemptions granted in taxable year 2010 and each taxable 
    year thereafter, as certified by the United States 
    Department of Veterans Affairs, the annual  exemption is 
    $2,500.
    (b-3)  For taxable years 2015 and thereafter:
        (1)  if the veteran has a service connected disability 
    of 30% or more but less than 50%, as certified by the 
    United States Department of Veterans Affairs, then the 
    annual exemption is $2,500;
        (2)  if the veteran has a service connected disability 
    of 50% or more but less than 70%, as certified by the 
    United States Department of Veterans Affairs, then the 
    annual exemption is $5,000; and
        (3)   if the veteran has a service connected disability 
    of 70% or more,  as certified by the United States 
    Department of Veterans Affairs, then the property is exempt 
    from taxation under this Code.
    (b-5)  If a homestead exemption is granted under this 
Section and the person awarded the exemption subsequently 
becomes a resident of a facility licensed under the Nursing 
Home Care Act or a facility operated by the United States 
Department of Veterans Affairs, then the exemption shall 
continue (i) so long as the residence continues to be occupied 
by the qualifying person's spouse or (ii) if the residence 
remains unoccupied but is still owned by the person who 
qualified for the homestead exemption. 
    (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.
    (c-1)  Beginning with taxable year 2015, nothing in this 
Section shall require the veteran to have qualified for or 
obtained the exemption before death if the veteran was killed 
in the line of duty. 
    (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) Each taxpayer who has been granted an exemption under 
this Section must reapply on an annual basis. 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.
    (e-1) If the person qualifying for the exemption does not 
occupy the qualified residence as of January 1 of the taxable 
year, the exemption granted under this Section shall be 
prorated on a monthly basis. The prorated exemption shall apply 
beginning with the first complete month in which the person 
occupies the qualified residence. 
    (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 primary residence of a veteran with a disability. 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. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15; 
99-375, eff. 8-17-15; 99-642, eff. 7-28-16.)
 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.