New Laws Provide Property Tax
Relief for Veterans with Disabilities, Families
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[September 10, 2015]
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Illinois veterans and persons with disabilities will be eligible for
tax relief as a result of legislation recently enacted. Public Act
98-1145 and Public Act 99-0375 expand the existing property tax
homestead exemptions and mobile home exemptions, helping more
Illinois veterans with disabilities and their families.
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Veterans and their spouses who qualified for the Specially
Adapted Housing Exemption for Veterans with Disabilities (35 ILCS
200/15-165) for the 2014 tax year will receive additional property
tax relief on their 2015 property tax bills. The Specially Adapted
Housing Exemption benefit was increased, providing a reduction in
the assessed value for specially adapted housing of up to $100,000
(previously $70,000). Those veterans and their families who qualify
for the specially adapted housing benefit on their mobile home will
continue to be fully exempt from the full amount of the Mobile Homes
Local Services Tax Act.
For the 2015 tax year for taxes payable in 2016, the specially
adapted housing benefit is expanded to include housing specifically
constructed or adapted to suit a qualifying veteran’s disability,
and is donated through a charitable organization in compliance with
the standards set by the U. S. Department of Veterans’ Affairs. The
exemption must be reestablished annually by certification from the
Illinois Department of Veterans to the Illinois Department of
Revenue who forwards the certification list of eligible veterans to
the local assessing officials.
Additional property tax relief passed into law that will benefit
veterans and their spouses, beginning with the 2015 tax year for
property taxes payable in 2016, includes:
- A new law in the Property Tax Code (35 ILCS 200/10-23) will
provide a property tax break to veterans and persons with
disabilities who make accessibility improvements to their
residences. Accessibility improvements may include: ramps, grab
bars, widening doorways, and other improvements to enhance the
independence of individuals with disabilities. These
accessibility improvements will not increase the assessment of
the property for a period of seven years after the installment
of the improvements.
- The Standard Homestead Exemption for Veterans with
Disabilities (35 ILCS 200/15-169) exemption benefits will
significantly increase for a veteran with a service-connected
disability of at least 30% (previously 50%) or greater, as
certified by the United States Department of Veterans Affairs.
This annual exemption provides a reduction in the equalized
assessed value based on the veteran’s service-connected
disability for the veteran’s primary residence or their
surviving spouse’s primary residence.
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The benefits for this exemption will increase as follows:
- Veterans or surviving spouses of veterans with at least 30%
service-connected disability, but less than 50%, will receive a
$2,500 annual exemption.
- Veterans or surviving spouses of veterans with a
service-connected disability of 50%, but less than 70%, will
receive a $5,000 annual exemption.
- Veterans or surviving spouses of veterans with a
service-connected disability of 70% or more will be exempt from
paying property taxes on their primary residences.
- Surviving spouses of veterans who are killed in the line of
duty will receive additional property tax relief to assist
families in maintaining their homes. A total property tax
exemption will be available for surviving spouses of veteran who
are killed in the line of duty on January 1, 2015 or after.
By law, veterans with disabilities can claim only one of the
following exemptions on their primary residence for a single tax
year:
- Veterans with Disabilities Exemption (35 ILCS
200/15-165);
- Homestead Exemption for Persons with Disabilities (35
ILCS 200/15-168); or
- Standard Homestead Exemption for Veterans with
Disabilities (35 ILCS 200/15-169).
Veterans with disabilities or their surviving spouses are
required to file for the property tax relief each year. For
more information on property tax relief and veteran’s
benefits, visit the Illinois Department of Revenue and
Illinois Department of Veterans’ Affairs websites. Illinois
veterans or their spouses should contact their local Veteran
Service Officer for information to apply for the
specially-adapted housing property tax and mobile home tax
exemption benefits. For information on how to apply for
property tax relief available through homestead exemptions,
contact your chief county assessment office.
[Illinois Department of Revenue]
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