Bill Text: IL SB3316 | 2013-2014 | 98th General Assembly | Amended
Bill Title: Amends the Property Tax Code. Provides that, for taxable year 2014 and each taxable year thereafter, the disabled veterans standard homestead exemption is $5,000 for veterans with a service-connected disability of at least 50% (currently, the exemption is (i) $5,000 for veterans with a service-connected disability of at least 70% and $2,500 for veterans with a service-connected disability of at least 50% but less than 70%). Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2015-01-13 - Session Sine Die [SB3316 Detail]
Download: Illinois-2013-SB3316-Amended.html
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1 | AMENDMENT TO SENATE BILL 3316
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2 | AMENDMENT NO. ______. Amend Senate Bill 3316 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 15-169 as follows:
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6 | (35 ILCS 200/15-169) | ||||||
7 | Sec. 15-169. Disabled veterans standard homestead | ||||||
8 | exemption. | ||||||
9 | (a) Beginning with taxable year 2007, an annual homestead | ||||||
10 | exemption, limited to the amounts set forth in subsection (b), | ||||||
11 | is granted for property that is occupied used as a qualified | ||||||
12 | residence by a disabled veteran who has an ownership interest | ||||||
13 | therein, legal or equitable . | ||||||
14 | (b) The amount of the exemption under this Section is as | ||||||
15 | follows: | ||||||
16 | (1) for veterans with a service-connected disability |
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1 | of at least (i) 75% for exemptions granted in taxable years | ||||||
2 | 2007 through 2009 and (ii) 70% for exemptions granted in | ||||||
3 | taxable year 2010 and each taxable year thereafter, as | ||||||
4 | certified by the United States Department of Veterans | ||||||
5 | Affairs, the annual exemption is $5,000 for taxable years | ||||||
6 | prior to 2014 and $6,000 for taxable year 2014 and each | ||||||
7 | taxable year thereafter ; and | ||||||
8 | (2) for veterans with a service-connected disability | ||||||
9 | of at least 50%, but less than (i) 75% for exemptions | ||||||
10 | granted in taxable years 2007 through 2009 and (ii) 70% for | ||||||
11 | exemptions granted in taxable year 2010 and each taxable | ||||||
12 | year thereafter, as certified by the United States | ||||||
13 | Department of Veterans Affairs, the annual exemption is | ||||||
14 | $2,500 for taxable years prior to 2014 and $3,000 for | ||||||
15 | taxable year 2014 and each taxable year thereafter . | ||||||
16 | (b-5) If a homestead exemption is granted under this | ||||||
17 | Section and the person awarded the exemption subsequently | ||||||
18 | becomes a resident of a facility licensed under the Nursing | ||||||
19 | Home Care Act or a facility operated by the United States | ||||||
20 | Department of Veterans Affairs, then the exemption shall | ||||||
21 | continue (i) so long as the residence continues to be occupied | ||||||
22 | by the qualifying person's spouse or (ii) if the residence | ||||||
23 | remains unoccupied but is still owned by the person who | ||||||
24 | qualified for the homestead exemption. | ||||||
25 | (c) The tax exemption under this Section carries over to | ||||||
26 | the benefit of the veteran's
surviving spouse as long as the |
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1 | spouse holds the legal or
beneficial title to the homestead, | ||||||
2 | permanently resides
thereon, and does not remarry. If the | ||||||
3 | surviving spouse sells
the property, an exemption not to exceed | ||||||
4 | the amount granted
from the most recent ad valorem tax roll may | ||||||
5 | be transferred to
his or her new residence as long as it is | ||||||
6 | used as his or her
primary residence and he or she does not | ||||||
7 | remarry. | ||||||
8 | (d) The exemption under this Section applies for taxable | ||||||
9 | year 2007 and thereafter. A taxpayer who claims an exemption | ||||||
10 | under Section 15-165 or 15-168 may not claim an exemption under | ||||||
11 | this Section. | ||||||
12 | (e) Each taxpayer who has been granted an exemption under | ||||||
13 | this Section must reapply on an annual basis. Application must | ||||||
14 | be made during the application period
in effect for the county | ||||||
15 | of his or her residence. The assessor
or chief county | ||||||
16 | assessment officer may determine the
eligibility of | ||||||
17 | residential property to receive the homestead
exemption | ||||||
18 | provided by this Section by application, visual
inspection, | ||||||
19 | questionnaire, or other reasonable methods. The
determination | ||||||
20 | must be made in accordance with guidelines
established by the | ||||||
21 | Department. | ||||||
22 | (e-5) If a veteran meets the disability criteria for an | ||||||
23 | exemption under this Section, and if the disabled veteran | ||||||
24 | resides with a family member but does not have an ownership | ||||||
25 | interest in the property, the exemption may be applied to the | ||||||
26 | property where the disabled veteran resides, subject to the |
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1 | following limitations: | ||||||
2 | (1) The exemption under this subsection (e-5) shall not | ||||||
3 | apply to: | ||||||
4 | (A) multiple residences in any tax year; | ||||||
5 | (B) the disabled veteran's surviving spouse; or | ||||||
6 | (C) a facility licensed under the Nursing Home Care | ||||||
7 | Act or a life care facility. | ||||||
8 | (2) The disabled veteran shall provide the following | ||||||
9 | documents to the chief county assessment officer upon | ||||||
10 | request or upon initial application: | ||||||
11 | (A) documentation of his or her disability from the | ||||||
12 | U.S. Department of Veteran's Affairs; and | ||||||
13 | (B) a valid Illinois driver's license or State | ||||||
14 | identification card. | ||||||
15 | (3) The disabled veteran shall notify the chief county | ||||||
16 | assessment officer if he or she no longer resides at the | ||||||
17 | property receiving the exemption under this subsection | ||||||
18 | (e-5). | ||||||
19 | The chief county assessment officer may adopt rules for the | ||||||
20 | purpose of administering this subsection (e-5). | ||||||
21 | (f) For the purposes of this Section: | ||||||
22 | "Family member" means a disabled veteran's spouse, parent, | ||||||
23 | child, step-parent, stepchild, or person related by blood, | ||||||
24 | present or prior marriage, or civil union. | ||||||
25 | "Qualified residence" means real
property, but less any | ||||||
26 | portion of that property that is used for
commercial purposes, |
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1 | with an equalized assessed value of less than $250,000 that is | ||||||
2 | the disabled veteran's primary residence. Property rented for | ||||||
3 | more than 6 months is
presumed to be used for commercial | ||||||
4 | purposes. | ||||||
5 | "Veteran" means an Illinois resident who has served as a
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6 | member of the United States Armed Forces on active duty or
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7 | State active duty, a member of the Illinois National Guard, or
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8 | a member of the United States Reserve Forces and who has | ||||||
9 | received an honorable discharge. | ||||||
10 | (Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10; | ||||||
11 | 97-333, eff. 8-12-11.)
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12 | Section 99. Effective date. This Act takes effect upon | ||||||
13 | becoming law.".
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