Bill Text: IL HB1239 | 2023-2024 | 103rd General Assembly | Introduced

---

Bill Title: Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Requires eligible school districts to report to the Department of Revenue (i) the total amount of veterans' homestead exemptions granted for the 2022 levy year for property located in the eligible school district and (ii) the total amount of veterans' homestead exemptions granted for the current levy year for property located in the eligible school district. Provides that the Department shall certify the difference, if any, between the current levy year exemption amount and the levy year 2022 exemption amount for each eligible school district. Provides that those amounts shall be transferred from the General Revenue Fund to the Support our Veterans and Neighbors Fund. Provides that an "eligible school district" is a school district that contains residential property that is located within 45 miles of a United States military base. Creates the Support our Veterans and Neighbors Fund. Provides that moneys in the Support our Veterans and Neighbors Fund shall be used to make grants to eligible school districts.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB1239 Detail]

Download: Illinois-2023-HB1239-Introduced.html

---

103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1239 Introduced , by Rep. Charles Meier SYNOPSIS AS INTRODUCED:
20 ILCS 2505/2505-810 new
30 ILCS 105/5.990 new
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Requires eligible school districts to report to the Department of Revenue (i) the total amount of veterans' homestead exemptions granted for the 2022 levy year for property located in the eligible school district and (ii) the total amount of veterans' homestead exemptions granted for the current levy year for property located in the eligible school district. Provides that the Department shall certify the difference, if any, between the current levy year exemption amount and the levy year 2022 exemption amount for each eligible school district. Provides that those amounts shall be transferred from the General Revenue Fund to the Support our Veterans and Neighbors Fund. Provides that an "eligible school district" is a school district that contains residential property that is located within 45 miles of a United States military base. Creates the Support our Veterans and Neighbors Fund. Provides that moneys in the Support our Veterans and Neighbors Fund shall be used to make grants to eligible school districts.
LRB103 04679 HLH 49687 b
A BILL FOR
HB1239 LRB103 04679 HLH 49687 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by adding Section
2505-810 as follows:
(20 ILCS 2505/2505-810 new)
Sec. 2505-810. Property tax reimbursement; veterans.
(a) As used in this Section:
"Base amount" means the total amount of exemptions granted
for the 2022 levy year under Sections 15-165, 15-167, and
15-169 of the Property Tax Code for property that is located in
an eligible school district in the 2022 levy year.
"Current taxable year" means the taxable year for which
property taxes are collected in the calendar year in which the
report under subsection (b) is made.
"Current taxable year exemption amount" means the total
amount of exemptions granted for the current taxable year
under Sections 15-165, 15-167, and 15-169 of the Property Tax
Code for property that is located in an eligible school
district.
"Eligible school district" means a school district that,
in the levy year for which the report under subsection (b) is

HB1239 - 2 - LRB103 04679 HLH 49687 b
made, contains residential property that is located within 45
miles of a United States military base.
(b) By March 1, 2024, and by March 1 of each calendar year
thereafter, each eligible school district shall report to the
Department of Revenue (i) the base amount for that school
district and (ii) the current taxable year exemption amount
for that school district.
(c) By April 1 of each year, the Department of Revenue
shall certify to the State Comptroller and the State Treasurer
the difference, if any, between the current taxable year
exemption amount for each eligible school district and the
base amount for that school district. Upon receipt of the
certification, the Comptroller shall order transferred and the
Treasurer shall transfer the certified amount from the General
Revenue Fund to the Support our Veterans and Neighbors Fund.
(d) The Support our Veterans and Neighbors Fund is hereby
created as a special fund in the State treasury. Moneys in the
Fund shall be used by the Department of Veterans' Affairs to
make grants to eligible school districts. The amount of the
grant shall be the amount certified under subsection (c) for
that school district.
Section 10. The State Finance Act is amended by adding
Section 5.990 as follows:
(30 ILCS 105/5.990 new)

HB1239 - 3 - LRB103 04679 HLH 49687 b
Sec. 5.990. The Support our Veterans and Neighbors Fund.