Bill Text: IL HB3850 | 2017-2018 | 100th General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. Provides that, for the 2015 and 2016 taxable years, the exemption for veterans with disabilities carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year. Provides that, for the 2017 taxable year and thereafter, the exemption for veterans with disabilities carries over to the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived. Effective immediately.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB3850 Detail]

Download: Illinois-2017-HB3850-Introduced.html

---

100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB3850 Introduced , by Rep. Sam Yingling SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-169
Amends the Property Tax Code. Provides that, for the 2015 and 2016 taxable years, the exemption for veterans with disabilities carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year. Provides that, for the 2017 taxable year and thereafter, the exemption for veterans with disabilities carries over to the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived. Effective immediately.
LRB100 09491 HLH 19654 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
HB3850 LRB100 09491 HLH 19654 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

HB3850 - 2 - LRB100 09491 HLH 19654 b
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.

HB3850 - 3 - LRB100 09491 HLH 19654 b
(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.
As used in this subsection (c):
(1) for taxable years prior to 2015, "surviving spouse"
means the surviving spouse of a veteran who obtained an
exemption under this Section prior to his or her death;
(2) for taxable years 2015 and 2016, "surviving spouse"
means (i) the surviving spouse of a veteran who obtained an
exemption under this Section prior to his or her death and
(ii) the surviving spouse of a veteran who was killed in
the line of duty in the current taxable year or any
preceding taxable year; and
(3) for taxable year 2017 and thereafter, "surviving
spouse" means (i) the surviving spouse of a veteran who
qualified for the exemption under this Section prior to his
or her death, (ii) the surviving spouse of a veteran who
was killed in the line of duty in the current taxable year
or any preceding taxable year, and (iii) the surviving
spouse of a veteran who did not obtain an exemption under

HB3850 - 4 - LRB100 09491 HLH 19654 b
this Section before death, but who would have qualified for
the exemption under this Section in the current taxable
year if he or she had survived.
(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.
(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

HB3850 - 5 - LRB100 09491 HLH 19654 b
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.