IL HB1789

Disabled veterans with the same protected evaluation rating and disability level for 20 or more years by the U.S. Department of Veterans' Affairs are exempt from annual recertification requirements beginning in taxable year 2017.

Veterans meeting the 20+ year protected rating criteria are automatically certified each year by the Illinois Department of Veterans' Affairs, with certification forwarded to local assessing officials.

The exemption applies to property owned and used exclusively as a home by disabled veterans, their spouses, or unmarried surviving spouses, with assessed value limits of $100,000 under the Property Tax Code and varying exemption amounts based on disability rating.

Amendments apply to both the Mobile Home Local Services Tax Act and the Property Tax Code, creating consistent requirements across both tax systems for disabled veteran exemptions.

The act takes effect immediately upon becoming law.