Bill Text: IL HB5604 | 2011-2012 | 97th General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. In a Section concerning the disabled veterans standard homestead exemption, provides that a veteran with a service-connected disability of at least 70% does not need to reapply for the exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [HB5604 Detail]

Download: Illinois-2011-HB5604-Introduced.html

---

97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 HB5604 Introduced , by Rep. Chad Hays SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-169
Amends the Property Tax Code. In a Section concerning the disabled veterans standard homestead exemption, provides that a veteran with a service-connected disability of at least 70% does not need to reapply for the exemption.
LRB097 20405 HLH 65886 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
HB5604 LRB097 20405 HLH 65886 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. 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) 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

HB5604 - 2 - LRB097 20405 HLH 65886 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-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.
(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.

HB5604 - 3 - LRB097 20405 HLH 65886 b
(e) Each taxpayer with a service-connected disability of
less than 70% 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. A taxpayer with a service-connected
disability of at least 70% does not need to reapply for the
exemption. 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 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.)