Bill Text: IL HB1115 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-02-04 - Assigned to Revenue & Finance Committee [HB1115 Detail]

Download: Illinois-2025-HB1115-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1115 Introduced , 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
HB1115 LRB104 03538 HLH 13561 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 adding
Section 15-169.1 as follows:
(35 ILCS 200/15-169.1 new)
Sec. 15-169.1. Gold Star Parent homestead exemption.
(a) Beginning with taxable year 2025, homestead property
that is owned and used as a primary residence by a Gold Star
Parent of a veteran who was killed in the line of duty at any
time prior to the expiration of the application period in
effect for the exemption for the taxable year for which the
exemption is sought is exempt from taxation under this Code.
The exemption under this Section is not available to the Gold
Star parent if the unmarried surviving spouse of the veteran
receives an exemption under Section 15-165 or 15-169.
(b) 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
in which the property is located. The assessor or chief county
assessment officer may determine the eligibility of property
to receive the homestead exemption provided by this Section by
application, visual inspection, questionnaire, or other

HB1115 - 2 - LRB104 03538 HLH 13561 b
reasonable methods.
(c) Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(d) As used in this Section:
"Gold Star Parent" means a natural father, natural mother,
mother through adoption, or father through adoption of a
veteran who was killed in the line of duty.
"Veteran" means a person who served as a member of the
United States Armed Forces on active duty or State active
duty, a member of the National Guard of any State, or a member
of the United States Reserve Forces.
Section 99. Effective date. This Act takes effect upon
becoming law.