IL HB0779

Amends the Property Tax Code to expand the homestead exemption for veterans with disabilities to include surviving spouses who relocate to Illinois after the veteran's death, even if the veteran resided outside the state.

Surviving spouse becomes eligible for the exemption if the veteran otherwise qualified for it at the time of death and the spouse later moves to Illinois to establish residency.

Exemption amounts vary based on disability rating: $2,500 for 30-50% disability, $5,000 for 50-70% disability, and full property tax exemption for 70% or higher disability (as certified by U.S. Department of Veterans Affairs).

Surviving spouse must hold legal or beneficial title to the homestead, permanently reside there, and not remarry to continue receiving the exemption; exemption is transferable to a new residence if the property is sold.

Effective immediately upon becoming law.