Bill Text: IL HB5058 | 2013-2014 | 98th General Assembly | Amended

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Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "33 1/3%".

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB5058 Detail]

Download: Illinois-2013-HB5058-Amended.html

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Rep. Kay Hatcher

Filed: 3/27/2014

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AMENDMENT TO HOUSE BILL 5058
AMENDMENT NO. ______. Amend House Bill 5058 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Section 15-169 as follows:
(35 ILCS 200/15-169)
Sec. 15-169. Disabled veterans standard homestead
exemption.
(a) Beginning with taxable year 2007, an annual homestead
exemption, limited to the amounts set forth in subsection (b),
is granted for property that is used as a qualified residence
by a disabled veteran.
(b) For taxable years 2007 through 2013, the 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

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2007 through 2009 and (ii) 70% for exemptions granted in
taxable years year 2010 through 2013 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
exemptions granted in taxable years year 2010 through 2013
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 2014 and thereafter, the amount of
the exemption under this Section is as follows:
(1) for veterans with a service-connected disability
of at least 30% but less than 50%, as certified by the
United States Department of Veterans Affairs, the annual
exemption is $2,500;
(2) for veterans with a service-connected disability
of at least 50% but less than 70%, as certified by the
United States Department of Veterans Affairs, the annual
exemption is $5,000; and
(3) for veterans with a service-connected disability
of at least 70%, as certified by the United States
Department of Veterans Affairs, the property is exempt from
taxation under the Code.
(b-5) If a homestead exemption is granted under this

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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.
(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.
(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

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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 disabled veteran's primary residence. 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. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
97-333, eff. 8-12-11.)".