IL SB2278

Expands eligibility for the $250,000 property tax exemption to surviving spouses of veterans whose death was determined to be service-connected, even if they do not also receive dependency and indemnity compensation (DIC) from the VA

Under current law, surviving spouses must meet both conditions (service-connected death AND DIC recipient) to qualify; the amendment changes "and" to "or," allowing either condition to satisfy eligibility

Applies to surviving spouses certified by the U.S. Department of Veterans Affairs as recipients of dependency and indemnity compensation as a veteran's surviving spouse

Amends Section 15-169 of the Property Tax Code concerning homestead exemptions for veterans with disabilities and WWII veterans

Takes effect immediately upon becoming law