IL HB1917

Expands the definition of "veteran" for the homestead exemption for veterans with disabilities to include service members who were killed in the line of duty but were not Illinois residents at the time of their death, effective for taxable year 2025 and thereafter

Removes the requirement that a surviving spouse must have been an Illinois resident from the time of the veteran's death through the taxable year for which the exemption is sought, if the veteran was killed in the line of duty

Applies to members of the United States Armed Forces on active duty, State active duty, the National Guard of any state or U.S. territory, or the United States Reserve Forces who were killed in the line of duty as certified by the U.S. Department of Veterans Affairs

Allows surviving spouses of veterans killed in the line of duty (regardless of the veteran's Illinois residency status at death) to qualify for property tax exemptions of up to $250,000 in equalized assessed value