104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1115
 
Introduced 1/9/2025, by Rep. Travis Weaver
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169.1 new
    Amends the Property Tax Code. Provides that homestead property that is owned and used as a primary residence by a Gold Star Parent is exempt from taxation under the Code. Effective immediately.


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A BILL FOR
 
HB1115LRB104 03538 HLH 13561 b

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 adding 
5Section 15-169.1 as follows:
 
6    (35 ILCS 200/15-169.1 new)
7    Sec. 15-169.1. Gold Star Parent homestead exemption.
8    (a) Beginning with taxable year 2025, homestead property 
9that is owned and used as a primary residence by a Gold Star 
10Parent of a veteran who was killed in the line of duty at any 
11time prior to the expiration of the application period in 
12effect for the exemption for the taxable year for which the 
13exemption is sought is exempt from taxation under this Code. 
14The exemption under this Section is not available to the Gold 
15Star parent if the unmarried surviving spouse of the veteran 
16receives an exemption under Section 15-165 or 15-169. 
17    (b) Each taxpayer who has been granted an exemption under 
18this Section must reapply on an annual basis. Application must 
19be made during the application period in effect for the county 
20in which the property is located. The assessor or chief county 
21assessment officer may determine the eligibility of property 
22to receive the homestead exemption provided by this Section by 
23application, visual inspection, questionnaire, or other 
 
 
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1reasonable methods. 
2    (c) Notwithstanding Sections 6 and 8 of the State Mandates 
3Act, no reimbursement by the State is required for the 
4implementation of any mandate created by this Section. 
5    (d) As used in this Section: 
6    "Gold Star Parent" means a natural father, natural mother, 
7mother through adoption, or father through adoption of a 
8veteran who was killed in the line of duty. 
9    "Veteran" means a person who served as a member of the 
10United States Armed Forces on active duty or State active 
11duty, a member of the National Guard of any State, or a member 
12of the United States Reserve Forces. 
 
13    Section 99. Effective date. This Act takes effect upon 
14becoming law.