Bill Text: IL HB0552 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Changes the exemption for disabled veterans. Provides that a "disabled veteran" is a veteran who has been awarded a 100% service-connected disability, permanent and total with no further examinations, by the United States Department of Veterans Affairs. Amends the State Mandates Act to require implementation without reimbursement.
Spectrum: Moderate Partisan Bill (Democrat 8-2)
Status: (Introduced - Dead) 2010-03-26 - Added Co-Sponsor Rep. Eddie Washington [HB0552 Detail]
Download: Illinois-2009-HB0552-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Section 15-165 as
follows:
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6 | (35 ILCS 200/15-165)
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7 | Sec. 15-165. Disabled veterans. Property up to an assessed | ||||||||||||||||||||||||||
8 | value of $70,000,
owned and used exclusively by a disabled | ||||||||||||||||||||||||||
9 | veteran, or the spouse or unmarried
surviving spouse of the | ||||||||||||||||||||||||||
10 | veteran, as a home, is exempt. | ||||||||||||||||||||||||||
11 | (b) As used in this Section: | ||||||||||||||||||||||||||
12 | "Disabled veteran" means a veteran that has been awarded a | ||||||||||||||||||||||||||
13 | 100% service-connected disability, permanent and total with no | ||||||||||||||||||||||||||
14 | further examinations, by the United States Department of | ||||||||||||||||||||||||||
15 | Veterans Affairs. As used in this
Section, a disabled veteran | ||||||||||||||||||||||||||
16 | means a person who has served in the Armed Forces
of the United | ||||||||||||||||||||||||||
17 | States and whose disability is of such a nature that the | ||||||||||||||||||||||||||
18 | Federal
Government has authorized payment for purchase or | ||||||||||||||||||||||||||
19 | construction of Specially
Adapted Housing as set forth in the | ||||||||||||||||||||||||||
20 | United States Code, Title 38, Chapter 21,
Section 2101.
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21 | The exemption applies to housing where Federal funds have | ||||||||||||||||||||||||||
22 | been used to
purchase or construct special adaptations to suit | ||||||||||||||||||||||||||
23 | the veteran's disability.
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1 | The exemption also applies to housing that is specially | ||||||
2 | adapted to suit the
veteran's disability, and purchased | ||||||
3 | entirely or in part by the proceeds of a
sale, casualty loss | ||||||
4 | reimbursement, or other transfer of a home for which the
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5 | Federal Government had previously authorized payment for | ||||||
6 | purchase or
construction as Specially Adapted Housing.
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7 | However, the entire proceeds of the sale, casualty loss | ||||||
8 | reimbursement, or
other transfer of that housing shall be | ||||||
9 | applied to the acquisition of
subsequent specially adapted | ||||||
10 | housing to the extent that the proceeds equal the
purchase | ||||||
11 | price of the subsequently acquired housing.
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12 | "Unmarried For purposes of this Section, "unmarried | ||||||
13 | surviving spouse" means the
surviving spouse of the veteran at | ||||||
14 | any time after the death of the veteran
during which such | ||||||
15 | surviving spouse is not married.
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16 | (c) This exemption must be reestablished on an annual basis | ||||||
17 | by
certification from the Illinois Department of Veterans' | ||||||
18 | Affairs to the
Department, which shall forward a copy of the | ||||||
19 | certification to local
assessing officials.
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20 | A taxpayer who claims an exemption under Section 15-168 or | ||||||
21 | 15-169 may not claim an exemption under this Section.
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22 | (Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
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23 | Section 90. The State Mandates Act is amended by adding | ||||||
24 | Section 8.33 as follows:
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1 | (30 ILCS 805/8.33 new) | ||||||
2 | Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
3 | of this Act, no reimbursement by the State is required for the | ||||||
4 | implementation of any mandate created by this amendatory Act of | ||||||
5 |