Bill Text: IL HB4063 | 2021-2022 | 102nd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In a Section concerning the homestead exemption for veterans with disabilities, provides that: (1) for taxable years prior to 2015, "surviving spouse" means the surviving spouse of a veteran who obtained the exemption prior to his or her death; (2) for taxable years 2015 through 2020, "surviving spouse" means (A) the surviving spouse of a veteran who obtained the exemption prior to his or her death and (B) 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 2021 and thereafter, "surviving spouse" means (A) the surviving spouse of a veteran who qualified for the exemption prior to his or her death, (B) the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year, (C) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption if he or she had survived, and (D) the surviving spouse of a veteran whose death was determined to be service-connected who is a current recipient of Dependency and Indemnity Compensation. Effective immediately.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2022-04-05 - Added Co-Sponsor Rep. Joyce Mason [HB4063 Detail]

Download: Illinois-2021-HB4063-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 HB4063 Introduced , by Rep. Stephanie A. Kifowit SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-169
Amends the Property Tax Code. In a Section concerning the homestead exemption for veterans with disabilities, provides that: (1) for taxable years prior to 2015, "surviving spouse" means the surviving spouse of a veteran who obtained the exemption prior to his or her death; (2) for taxable years 2015 through 2020, "surviving spouse" means (A) the surviving spouse of a veteran who obtained the exemption prior to his or her death and (B) 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 2021 and thereafter, "surviving spouse" means (A) the surviving spouse of a veteran who qualified for the exemption prior to his or her death, (B) the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year, (C) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption if he or she had survived, and (D) the surviving spouse of a veteran whose death was determined to be service-connected who is a current recipient of Dependency and Indemnity Compensation. Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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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%

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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
$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.

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(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 through 2020, "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 2021 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, (iii) the surviving

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spouse of a veteran who did not obtain an exemption under
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, and (iv) the
surviving spouse of a veteran whose death was determined
to be service-connected and who is certified by the United
States Department of Veterans Affairs as being a current
recipient of Dependency and Indemnity Compensation; a
surviving spouse who qualifies under item (iv) shall
receive the exemption set forth in paragraph (3) of
subsection (b-3).
(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,

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questionnaire, or other reasonable methods. The determination
must be made in accordance with guidelines established by the
Department.
(e-1) If the person qualifying for the exemption does not
occupy the qualified residence as of January 1 of the taxable
year, the exemption granted under this Section shall be
prorated on a monthly basis. The prorated exemption shall
apply beginning with the first complete month in which the
person occupies the qualified residence.
(e-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable
year, provided that:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2020 is the same as the owner of record of the property
as of January 1, 2019;
(3) the exemption for the 2019 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the applicant for the 2019 taxable year has not
asked for the exemption to be removed for the 2019 or 2020
taxable years.

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Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2019
exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
(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
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. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
Section 99. Effective date. This Act takes effect upon
becoming law.