PROP TX-VETERANS DISABILITY

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4952

Introduced , by Rep. Michael J. Coffey, Jr.

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-169

Amends the Property Tax Code. Provides that, for the purpose of
granting the homestead exemption for veterans with disabilities, for
taxable years 2025 and thereafter, if the veteran has a service connected
disability of 60% or more, then the property is exempt from taxation under
the Code (currently, if the veteran has a service connected disability of
70% or more, then the first $250,000 in equalized assessed value is exempt
from taxation under the Code). Effective immediately.
LRB104 15922 HLH 29155 b

A BILL FOR

HB4952
LRB104 15922 HLH 29155 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

HB4952
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LRB104 15922 HLH 29155 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 disability
11

of 30% or more but less than 50%, as certified by the
12

United States Department of Veterans Affairs, then the
13

annual exemption is $2,500;
14

(2) if the veteran has a service connected disability
15

of 50% or more but less than 70%, as certified by the
16

United States Department of Veterans Affairs, then the
17

annual exemption is $5,000;
18

(3) if the veteran has a service connected disability
19

of 70% or more, as certified by the United States
20

Department of Veterans Affairs, then the property is
21

exempt from taxation under this Code; and
22

(4) (Blank).
23

(b-3.1) For taxable
years

year
2023
and 2024

and
24
thereafter
:
25

(1) if the veteran has a service connected disability
26

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

HB4952
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LRB104 15922 HLH 29155 b
1

United States Department of Veterans Affairs as of the
2

date the application is submitted for the exemption under
3

this Section for the applicable taxable year, then the
4

annual exemption is $2,500;
5

(2) if the veteran has a service connected disability
6

of 50% or more but less than 70%, as certified by the
7

United States Department of Veterans Affairs as of the
8

date the application is submitted for the exemption under
9

this Section for the applicable taxable year, then the
10

annual exemption is $5,000;
11

(3) if the veteran has a service connected disability
12

of 70% or more, as certified by the United States
13

Department of Veterans Affairs as of the date the
14

application is submitted for the exemption under this
15

Section for the applicable taxable year, then the first
16

$250,000 in equalized assessed value of the property is
17

exempt from taxation under this Code; and
18

(4) if the taxpayer is the surviving spouse of a
19

veteran whose death was determined to be service-connected
20

and who is certified by the United States Department of
21

Veterans Affairs as a recipient of dependency and
22

indemnity compensation under federal law as of the date
23

the application is submitted for the exemption under this
24

Section for the applicable taxable year, then the first
25

$250,000 in equalized assessed value of the property is
26

also exempt from taxation under this Code.

HB4952
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LRB104 15922 HLH 29155 b
1

This amendatory Act of the 103rd General Assembly shall
2
not be used as the basis for any appeal filed with the chief
3
county assessment officer, the board of review, the Property
4
Tax Appeal Board, or the circuit court with respect to the
5
scope or meaning of the exemption under this Section for a tax
6
year prior to tax year 2023.
7

(b-3.2) For taxable years 2025 and thereafter:

8

(1) if the veteran has a service connected disability
9

of 30% or more but less than 50%, as certified by the
10

United States Department of Veterans Affairs as of the
11

date the application is submitted for the exemption under
12

this Section for the applicable taxable year, then the
13

annual exemption is $2,500;

14

(2) if the veteran has a service connected disability
15

of 50% or more but less than 60%, as certified by the
16

United States Department of Veterans Affairs as of the
17

date the application is submitted for the exemption under
18

this Section for the applicable taxable year, then the
19

annual exemption is $5,000;

20

(3) if the veteran has a service connected disability
21

of 60% or more, as certified by the United States
22

Department of Veterans Affairs as of the date the
23

application is submitted for the exemption under this
24

Section for the applicable taxable year, then the property
25

is exempt from taxation under this Code; and

26

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

HB4952
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LRB104 15922 HLH 29155 b
1

veteran whose death was determined to be service-connected
2

and who is certified by the United States Department of
3

Veterans Affairs as a recipient of dependency and
4

indemnity compensation under federal law as of the date
5

the application is submitted for the exemption under this
6

Section for the applicable taxable year, then the first
7

$250,000 in equalized assessed value of the property is
8

exempt from taxation under this Code.

9

(b-4) For taxable years on or after 2024, if the veteran
10
was a member of the United States Armed Forces during World War
11
II, then the property is exempt from taxation under this Code
12
regardless of the veteran's level of disability.
13

(b-5) If a homestead exemption is granted under this
14
Section and the person awarded the exemption subsequently
15
becomes a resident of a facility licensed under the Nursing
16
Home Care Act or a facility operated by the United States
17
Department of Veterans Affairs, then the exemption shall
18
continue (i) so long as the residence continues to be occupied
19
by the qualifying person's spouse or (ii) if the residence
20
remains unoccupied but is still owned by the person who
21
qualified for the homestead exemption.
22

(c) The tax exemption under this Section carries over to
23
the benefit of the veteran's surviving spouse as long as the
24
spouse holds the legal or beneficial title to the homestead,
25
permanently resides thereon, and does not remarry. If the
26
surviving spouse sells the property, an exemption not to

HB4952
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LRB104 15922 HLH 29155 b
1
exceed the amount granted from the most recent ad valorem tax
2
roll may be transferred to his or her new residence as long as
3
it is used as his or her primary residence and he or she does
4
not remarry.
5

As used in this subsection (c):
6

(1) for taxable years prior to 2015, "surviving
7

spouse" means the surviving spouse of a veteran who
8

obtained an exemption under this Section prior to his or
9

her death;
10

(2) for taxable years 2015 through 2022, "surviving
11

spouse" means (i) the surviving spouse of a veteran who
12

obtained an exemption under this Section prior to his or
13

her death and (ii) the surviving spouse of a veteran who
14

was killed in the line of duty at any time prior to the
15

expiration of the application period in effect for the
16

exemption for the taxable year for which the exemption is
17

sought; and
18

(3) for taxable year 2023 and thereafter, "surviving
19

spouse" means: (i) the surviving spouse of a veteran who
20

obtained the exemption under this Section prior to his or
21

her death; (ii) the surviving spouse of a veteran who was
22

killed in the line of duty at any time prior to the
23

expiration of the application period in effect for the
24

exemption for the taxable year for which the exemption is
25

sought; (iii) the surviving spouse of a veteran who did
26

not obtain an exemption under this Section before death,

HB4952
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LRB104 15922 HLH 29155 b
1

but who would have qualified for the exemption under this
2

Section in the taxable year for which the exemption is
3

sought if he or she had survived, and whose surviving
4

spouse has been a resident of Illinois from the time of the
5

veteran's death through the taxable year for which the
6

exemption is sought; and (iv) the surviving spouse of a
7

veteran whose death was determined to be
8

service-connected, but who would not otherwise qualify
9

under item (i), (ii), or (iii), if the spouse (A) is
10

certified by the United States Department of Veterans
11

Affairs as a recipient of dependency and indemnity
12

compensation under federal law at any time prior to the
13

expiration of the application period in effect for the
14

exemption for the taxable year for which the exemption is
15

sought and (B) remains eligible for that dependency and
16

indemnity compensation as of January 1 of the taxable year
17

for which the exemption is sought.
18

(c-1) Beginning with taxable year 2015, nothing in this
19
Section shall require the veteran to have qualified for or
20
obtained the exemption before death if the veteran was killed
21
in the line of duty.
22

(d) The exemption under this Section applies for taxable
23
year 2007 and thereafter. A taxpayer who claims an exemption
24
under Section 15-165 or 15-168 may not claim an exemption
25
under this Section.
26

(e) Except as otherwise provided in this subsection (e),

HB4952
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LRB104 15922 HLH 29155 b
1
each taxpayer who has been granted an exemption under this
2
Section must reapply on an annual basis, except that a veteran
3
who qualifies as a result of his or her service in World War II
4
need not reapply. Application must be made during the
5
application period in effect for the county of his or her
6
residence. The assessor or chief county assessment officer may
7
determine the eligibility of residential property to receive
8
the homestead exemption provided by this Section by
9
application, visual inspection, questionnaire, or other
10
reasonable methods. The determination must be made in
11
accordance with guidelines established by the Department.
12

On and after May 23, 2022 (the effective date of Public Act
13
102-895), if a veteran has a combined service connected
14
disability rating of 100% and is deemed to be permanently and
15
totally disabled, as certified by the United States Department
16
of Veterans Affairs, the taxpayer who has been granted an
17
exemption under this Section shall no longer be required to
18
reapply for the exemption on an annual basis, and the
19
exemption shall be in effect for as long as the exemption would
20
otherwise be permitted under this Section.
21

(e-1) If the person qualifying for the exemption does not
22
occupy the qualified residence as of January 1 of the taxable
23
year, the exemption granted under this Section shall be
24
prorated on a monthly basis. The prorated exemption shall
25
apply beginning with the first complete month in which the
26
person occupies the qualified residence.

HB4952
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LRB104 15922 HLH 29155 b
1

(e-5) Notwithstanding any other provision of law, each
2
chief county assessment officer may approve this exemption for
3
the 2020 taxable year, without application, for any property
4
that was approved for this exemption for the 2019 taxable
5
year, provided that:
6

(1) the county board has declared a local disaster as
7

provided in the Illinois Emergency Management Agency Act
8

related to the COVID-19 public health emergency;
9

(2) the owner of record of the property as of January
10

1, 2020 is the same as the owner of record of the property
11

as of January 1, 2019;
12

(3) the exemption for the 2019 taxable year has not
13

been determined to be an erroneous exemption as defined by
14

this Code; and
15

(4) the applicant for the 2019 taxable year has not
16

asked for the exemption to be removed for the 2019 or 2020
17

taxable years.
18

Nothing in this subsection shall preclude a veteran whose
19
service connected disability rating has changed since the 2019
20
exemption was granted from applying for the exemption based on
21
the subsequent service connected disability rating.
22

(e-10) Notwithstanding any other provision of law, each
23
chief county assessment officer may approve this exemption for
24
the 2021 taxable year, without application, for any property
25
that was approved for this exemption for the 2020 taxable
26
year, if:

HB4952
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LRB104 15922 HLH 29155 b
1

(1) the county board has declared a local disaster as
2

provided in the Illinois Emergency Management Agency Act
3

related to the COVID-19 public health emergency;
4

(2) the owner of record of the property as of January
5

1, 2021 is the same as the owner of record of the property
6

as of January 1, 2020;
7

(3) the exemption for the 2020 taxable year has not
8

been determined to be an erroneous exemption as defined by
9

this Code; and
10

(4) the taxpayer for the 2020 taxable year has not
11

asked for the exemption to be removed for the 2020 or 2021
12

taxable years.
13

Nothing in this subsection shall preclude a veteran whose
14
service connected disability rating has changed since the 2020
15
exemption was granted from applying for the exemption based on
16
the subsequent service connected disability rating.
17

(f) For the purposes of this Section:
18

"Qualified residence" means, before tax year 2023, real
19
property, but less any portion of that property that is used
20
for commercial purposes, with an equalized assessed value of
21
less than $250,000 that is the primary residence of a veteran
22
with a disability. "Qualified residence" means, for tax year
23
2023 and thereafter, real property, but less any portion of
24
that property that is used for commercial purposes, that is
25
the primary residence of a veteran with a disability. Property
26
rented for more than 6 months is presumed to be used for

HB4952
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LRB104 15922 HLH 29155 b
1
commercial purposes.
2

"Service-connected disability" means an illness or injury
3
(i) that was caused by or worsened by active military service,
4
(ii) that is a current disability as of the date of the
5
application for the exemption under this Section for the
6
applicable tax year, as demonstrated by the veteran's United
7
States Department of Veterans Affairs certification, and (iii)
8
for which the veteran receives disability compensation.
9

For tax years 2022 and prior, "veteran" means an Illinois
10
resident who has served as a member of the United States Armed
11
Forces on active duty or State active duty, a member of the
12
Illinois National Guard, or a member of the United States
13
Reserve Forces and who has received an honorable discharge.
14
For taxable years 2023 and thereafter, "veteran" means an
15
Illinois resident who has served as a member of the United
16
States Armed Forces on active duty or State active duty, a
17
member of the Illinois National Guard, or a member of the
18
United States Reserve Forces and who has a service-connected
19
disability, as certified by the United States Department of
20
Veterans Affairs, and receives disability compensation.
21
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
22
103-154, eff. 6-30-23; 103-596, eff. 7-1-24.)

23

Section 99.
Effective date.
This Act takes effect upon
24
becoming law.

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