PROP TX-VETERANS W/ DISABILITY

Illinois General Assembly - Full Text of HB2809

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB2809

Introduced 2/6/2025, by Rep. Janet Yang Rohr

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-169

Amends the Property Tax Code. In provisions concerning the homestead
exemption for veterans with disabilities, provides that: (1) if the
veteran has a service-connected disability of 30% or more but less than
50%, then the annual exemption is 30% of the assessed value of the
property; (2) if the veteran has a service-connected disability of 50% or
more but less than 70%, then the annual exemption is 50% of the assessed
value of the property; and (3) if the veteran has a service-connected
disability of 70% or more, then the property is exempt from taxation.
Effective immediately.
LRB104 09473 HLH 22008 b

A BILL FOR

HB2809
LRB104 09473 HLH 22008 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 15-169 as follows:

6

(35 ILCS 200/15-169)
7

Sec. 15-169.
Homestead exemption for veterans with
8
disabilities and veterans of World War II.
9

(a) Beginning with taxable year 2007, an annual homestead
10
exemption, limited as provided in this Section, is granted for
11
property that is used as a qualified residence by a veteran
12
with a disability, and beginning with taxable year 2024, an
13
annual homestead exemption, limited to the amounts set forth
14
in subsection (b-4), is granted for property that is used as a
15
qualified residence by a veteran who was a member of the United
16
States Armed Forces during World War II.
17

(b) For taxable years prior to 2015, the amount of the
18
exemption under this Section is as follows:
19

(1) for veterans with a service-connected disability
20

of at least (i) 75% for exemptions granted in taxable
21

years 2007 through 2009 and (ii) 70% for exemptions
22

granted in taxable year 2010 and each taxable year
23

thereafter, as certified by the United States Department

HB2809
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LRB104 09473 HLH 22008 b
1

of Veterans Affairs, the annual exemption is $5,000; and
2

(2) for veterans with a service-connected disability
3

of at least 50%, but less than (i) 75% for exemptions
4

granted in taxable years 2007 through 2009 and (ii) 70%
5

for exemptions granted in taxable year 2010 and each
6

taxable year thereafter, as certified by the United States
7

Department of Veterans Affairs, the annual exemption is
8

$2,500.
9

(b-3) For taxable years 2015 through 2022:
10

(1) if the veteran has a
service-connected

service
11

connected
disability of 30% or more but less than 50%, as
12

certified by the United States Department of Veterans
13

Affairs, then the annual exemption is $2,500;
14

(2) if the veteran has a
service-connected

service
15

connected
disability of 50% or more but less than 70%, as
16

certified by the United States Department of Veterans
17

Affairs, then the annual exemption is $5,000;
18

(3) if the veteran has a
service-connected

service
19

connected
disability of 70% or more, as certified by the
20

United States Department of Veterans Affairs, then the
21

property is exempt from taxation under this Code; and
22

(4) (Blank).
23

(b-3.1) For taxable year 2023
through 2025

and thereafter
:
24

(1) if the veteran has a
service-connected

service
25

connected
disability of 30% or more but less than 50%, as
26

certified by the United States Department of Veterans

HB2809
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LRB104 09473 HLH 22008 b
1

Affairs as of the date the application is submitted for
2

the exemption under this Section for the applicable
3

taxable year, then the annual exemption is $2,500;
4

(2) if the veteran has a
service-connected

service
5

connected
disability of 50% or more but less than 70%, as
6

certified by the United States Department of Veterans
7

Affairs as of the date the application is submitted for
8

the exemption under this Section for the applicable
9

taxable year, then the annual exemption is $5,000;
10

(3) if the veteran has a
service-connected

service
11

connected
disability of 70% or more, as certified by the
12

United States Department of Veterans Affairs as of the
13

date the application is submitted for the exemption under
14

this Section for the applicable taxable year, then the
15

first $250,000 in equalized assessed value of the property
16

is exempt from taxation under this Code; and
17

(4) if the taxpayer is the surviving spouse of a
18

veteran whose death was determined to be
service connected

19

service-connected
and who is certified by the United
20

States Department of Veterans Affairs as a recipient of
21

dependency and indemnity compensation under federal law as
22

of the date the application is submitted for the exemption
23

under this Section for the applicable taxable year, then
24

the first $250,000 in equalized assessed value of the
25

property is also exempt from taxation under this Code.
26

This amendatory Act of the 103rd General Assembly shall

HB2809
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LRB104 09473 HLH 22008 b
1
not be used as the basis for any appeal filed with the chief
2
county assessment officer, the board of review, the Property
3
Tax Appeal Board, or the circuit court with respect to the
4
scope or meaning of the exemption under this Section for a tax
5
year prior to tax year 2023.
6

(b-3.5) For taxable years 2026 and thereafter:

7

(1) if the veteran has a service-connected disability
8

of 30% or more but less than 50%, as certified by the
9

United States Department of Veterans Affairs, then the
10

annual exemption is 30% of the assessed value of the
11

property;

12

(2) if the veteran has a service-connected disability
13

of 50% or more but less than 70%, as certified by the
14

United States Department of Veterans Affairs, then the
15

annual exemption is 50% of the assessed value of the
16

property; and

17

(3) if the veteran has a service-connected disability
18

of 70% or more, as certified by the United States
19

Department of Veterans Affairs, then the property is
20

exempt from taxation under this Code.

21

(b-4) For taxable years on or after 2024, if the veteran
22
was a member of the United States Armed Forces during World War
23
II, then the property is exempt from taxation under this Code
24
regardless of the veteran's level of disability.
25

(b-5) If a homestead exemption is granted under this
26
Section and the person awarded the exemption subsequently

HB2809
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LRB104 09473 HLH 22008 b
1
becomes a resident of a facility licensed under the Nursing
2
Home Care Act or a facility operated by the United States
3
Department of Veterans Affairs, then the exemption shall
4
continue (i) so long as the residence continues to be occupied
5
by the qualifying person's spouse or (ii) if the residence
6
remains unoccupied but is still owned by the person who
7
qualified for the homestead exemption.
8

(c) The tax exemption under this Section carries over to
9
the benefit of the veteran's surviving spouse as long as the
10
spouse holds the legal or beneficial title to the homestead,
11
permanently resides thereon, and does not remarry. If the
12
surviving spouse sells the property, an exemption not to
13
exceed the amount granted from the most recent ad valorem tax
14
roll may be transferred to his or her new residence as long as
15
it is used as his or her primary residence and he or she does
16
not remarry.
17

As used in this subsection (c):
18

(1) for taxable years prior to 2015, "surviving
19

spouse" means the surviving spouse of a veteran who
20

obtained an exemption under this Section prior to his or
21

her death;
22

(2) for taxable years 2015 through 2022, "surviving
23

spouse" means (i) the surviving spouse of a veteran who
24

obtained an exemption under this Section prior to his or
25

her death and (ii) the surviving spouse of a veteran who
26

was killed in the line of duty at any time prior to the

HB2809
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LRB104 09473 HLH 22008 b
1

expiration of the application period in effect for the
2

exemption for the taxable year for which the exemption is
3

sought; and
4

(3) for taxable year 2023 and thereafter, "surviving
5

spouse" means: (i) the surviving spouse of a veteran who
6

obtained the exemption under this Section prior to his or
7

her death; (ii) the surviving spouse of a veteran who was
8

killed in the line of duty at any time prior to the
9

expiration of the application period in effect for the
10

exemption for the taxable year for which the exemption is
11

sought; (iii) the surviving spouse of a veteran who did
12

not obtain an exemption under this Section before death,
13

but who would have qualified for the exemption under this
14

Section in the taxable year for which the exemption is
15

sought if he or she had survived, and whose surviving
16

spouse has been a resident of Illinois from the time of the
17

veteran's death through the taxable year for which the
18

exemption is sought; and (iv) the surviving spouse of a
19

veteran whose death was determined to be
20

service-connected, but who would not otherwise qualify
21

under item (i), (ii), or (iii), if the spouse (A) is
22

certified by the United States Department of Veterans
23

Affairs as a recipient of dependency and indemnity
24

compensation under federal law at any time prior to the
25

expiration of the application period in effect for the
26

exemption for the taxable year for which the exemption is

HB2809
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LRB104 09473 HLH 22008 b
1

sought and (B) remains eligible for that dependency and
2

indemnity compensation as of January 1 of the taxable year
3

for which the exemption is sought.
4

(c-1) Beginning with taxable year 2015, nothing in this
5
Section shall require the veteran to have qualified for or
6
obtained the exemption before death if the veteran was killed
7
in the line of duty.
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
11
under this Section.
12

(e) Except as otherwise provided in this subsection (e),
13
each taxpayer who has been granted an exemption under this
14
Section must reapply on an annual basis, except that a veteran
15
who qualifies as a result of his or her service in World War II
16
need not reapply. Application must be made during the
17
application period in effect for the county of his or her
18
residence. The assessor or chief county assessment officer may
19
determine the eligibility of residential property to receive
20
the homestead exemption provided by this Section by
21
application, visual inspection, questionnaire, or other
22
reasonable methods. The determination must be made in
23
accordance with guidelines established by the Department.
24

On and after May 23, 2022 (the effective date of Public Act
25
102-895), if a veteran has a combined
service-connected

26
service connected
disability rating of 100% and is deemed to

HB2809
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LRB104 09473 HLH 22008 b
1
be permanently and totally disabled, as certified by the
2
United States Department of Veterans Affairs, the taxpayer who
3
has been granted an exemption under this Section shall no
4
longer be required to reapply for the exemption on an annual
5
basis, and the exemption shall be in effect for as long as the
6
exemption would otherwise be permitted under this Section.
7

(e-1) If the person qualifying for the exemption does not
8
occupy the qualified residence as of January 1 of the taxable
9
year, the exemption granted under this Section shall be
10
prorated on a monthly basis. The prorated exemption shall
11
apply beginning with the first complete month in which the
12
person occupies the qualified residence.
13

(e-5) Notwithstanding any other provision of law, each
14
chief county assessment officer may approve this exemption for
15
the 2020 taxable year, without application, for any property
16
that was approved for this exemption for the 2019 taxable
17
year, provided that:
18

(1) the county board has declared a local disaster as
19

provided in the Illinois Emergency Management Agency Act
20

related to the COVID-19 public health emergency;
21

(2) the owner of record of the property as of January
22

1, 2020 is the same as the owner of record of the property
23

as of January 1, 2019;
24

(3) the exemption for the 2019 taxable year has not
25

been determined to be an erroneous exemption as defined by
26

this Code; and

HB2809
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LRB104 09473 HLH 22008 b
1

(4) the applicant for the 2019 taxable year has not
2

asked for the exemption to be removed for the 2019 or 2020
3

taxable years.
4

Nothing in this subsection shall preclude a veteran whose
5
service-connected

service connected
disability rating has
6
changed since the 2019 exemption was granted from applying for
7
the exemption based on the subsequent
service-connected

8
service connected
disability rating.
9

(e-10) Notwithstanding any other provision of law, each
10
chief county assessment officer may approve this exemption for
11
the 2021 taxable year, without application, for any property
12
that was approved for this exemption for the 2020 taxable
13
year, if:
14

(1) the county board has declared a local disaster as
15

provided in the Illinois Emergency Management Agency Act
16

related to the COVID-19 public health emergency;
17

(2) the owner of record of the property as of January
18

1, 2021 is the same as the owner of record of the property
19

as of January 1, 2020;
20

(3) the exemption for the 2020 taxable year has not
21

been determined to be an erroneous exemption as defined by
22

this Code; and
23

(4) the taxpayer for the 2020 taxable year has not
24

asked for the exemption to be removed for the 2020 or 2021
25

taxable years.
26

Nothing in this subsection shall preclude a veteran whose

HB2809
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LRB104 09473 HLH 22008 b
1
service-connected

service connected
disability rating has
2
changed since the 2020 exemption was granted from applying for
3
the exemption based on the subsequent
service-connected

4
service connected
disability rating.
5

(f) For the purposes of this Section:
6

"Qualified residence" means, before tax year 2023, real
7
property, but less any portion of that property that is used
8
for commercial purposes, with an equalized assessed value of
9
less than $250,000 that is the primary residence of a veteran
10
with a disability. "Qualified residence" means, for tax year
11
2023 and thereafter, real property, but less any portion of
12
that property that is used for commercial purposes, that is
13
the primary residence of a veteran with a disability. Property
14
rented for more than 6 months is presumed to be used for
15
commercial purposes.
16

"Service-connected disability" means an illness or injury
17
(i) that was caused by or worsened by active military service,
18
(ii) that is a current disability as of the date of the
19
application for the exemption under this Section for the
20
applicable tax year, as demonstrated by the veteran's United
21
States Department of Veterans Affairs certification, and (iii)
22
for which the veteran receives disability compensation.
23

For tax years 2022 and prior, "veteran" means an Illinois
24
resident who has served as a member of the United States Armed
25
Forces on active duty or State active duty, a member of the
26
Illinois National Guard, or a member of the United States

HB2809
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LRB104 09473 HLH 22008 b
1
Reserve Forces and who has received an honorable discharge.
2
For taxable years 2023 and thereafter, "veteran" means an
3
Illinois resident who has served as a member of the United
4
States Armed Forces on active duty or State active duty, a
5
member of the Illinois National Guard, or a member of the
6
United States Reserve Forces and who has a service-connected
7
disability, as certified by the United States Department of
8
Veterans Affairs, and receives disability compensation.
9
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
10
103-154, eff. 6-30-23; 103-596, eff. 7-1-24.)

11

Section 99.
Effective date.
This Act takes effect upon
12
becoming law.

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