Illinois 101st Regular Session Status: Passed Senate Bipartisan · 15 D · 6 R cosponsors

SB 110 — PROP TX-SURVIVING SPOUSE

Last action — Chief Sponsor Changed to Sen. Melinda Bush

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 101st Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Property Tax Code. Provides that, for the 2015 taxable year and thereafter, the exemption for veterans with disabilities also carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year. Provides that, for the 2019 taxable year and thereafter, the exemption for veterans with disabilities also carries over to (i) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived and (ii) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation. Provides that, in the case of a surviving spouse who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation, the property is exempt. Effective immediately.

Bill Text

What changed in the latest version

5 added · 35 removed

Plain-language change summary

The updated version of SB 110 now allows property tax exemptions for surviving spouses of veterans in more circumstances. Specifically, it ensures that if a veteran who would have qualified for the exemption was unable to do so before their death, their spouse can still receive the exemption. This amendment is important because it recognizes the sacrifices of veterans and their families, offering financial relief to surviving spouses during a challenging time.

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*LRB10106819HLH51848b* SB0110 101ST GENERAL ASSEMBLY State of Illinois and 2020 SB0110 Introduced 1/23/2019, by Sen.
SB0110 Engrossed LRB101 06819 HLH 51848 b AN ACT concerning revenue.
Terry Link SYNOPSIS AS INTRODUCED:
ILCS 200/15-169 Amends the Property Tax Code.
Provides that, for the 2015 taxable year and thereafter, the exemption for veterans with disabilities also carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year.
Provides that, for the 2019 taxable year and thereafter, the exemption for veterans with disabilities also carries over to (i) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived and (ii) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation.
Provides that, in the case of a surviving spouse who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation, the property is exempt.
Effective immediately.
LRB101 06819 HLH 51848 b FISCAL NOTE ACT HOUSING MAY APPLY AFFORDABILITY IMPACT NOTE ACT MAY APPLY A BILL FOR SB0110 LRB101 06819 HLH 51848 b AN ACT concerning revenue.
and (2) for veterans with a service-connected disability of at least 50%, but less than (i) 75% for exemptions granted in taxable years 2007 through 2009 and (ii) 70% for SB0110 - 2 - LRB101 06819 HLH 51848 b exemptions granted in taxable year 2010 and each taxable year thereafter, as certified by the United States Department of Veterans Affairs, the annual exemption is $2,500.
and (2) for veterans with a service-connected disability of at least 50%, but less than (i) 75% for exemptions granted in taxable years 2007 through 2009 and (ii) 70% for SB0110 Engrossed - 2 - LRB101 06819 HLH 51848 b exemptions granted in taxable year 2010 and each taxable year thereafter, as certified by the United States Department of Veterans Affairs, the annual exemption is $2,500.
SB0110 - 3 - LRB101 06819 HLH 51848 b (c) The tax exemption under this Section carries over to the benefit of the veteran's surviving spouse as long as the spouse holds the legal or beneficial title to the homestead, permanently resides thereon, and does not remarry.
SB0110 Engrossed - 3 - LRB101 06819 HLH 51848 b (c) The tax exemption under this Section carries over to the benefit of the veteran's surviving spouse as long as the spouse holds the legal or beneficial title to the homestead, permanently resides thereon, and does not remarry.
and (3) for taxable year 2019 and thereafter, "surviving spouse" means (i) the surviving spouse of a veteran who qualified for the exemption under this Section prior to his or her death, (ii) the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year, (iii) the surviving spouse of a veteran who did not obtain an exemption under this SB0110 - 4 - LRB101 06819 HLH 51848 b Section before death, but who would have qualified for the exemption under this Section in the current taxable year if he or she had survived, and (iv) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation;
and (3) for taxable year 2019 and thereafter, "surviving spouse" means (i) the surviving spouse of a veteran who qualified for the exemption under this Section prior to his or her death, (ii) the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year, (iii) the surviving spouse of a veteran who did not obtain an exemption under this SB0110 Engrossed - 4 - LRB101 06819 HLH 51848 b Section before death, but who would have qualified for the exemption under this Section in the current taxable year if he or she had survived, and (iv) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation;
The determination must be made in accordance with guidelines established by the SB0110 - 5 - LRB101 06819 HLH 51848 b Department.
The determination must be made in accordance with guidelines established by the SB0110 Engrossed - 5 - LRB101 06819 HLH 51848 b Department.
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Action History

  1. Chief Sponsor Changed to Sen. Melinda Bush

  2. Chief Sponsor Changed to Sen. Don Harmon

  3. Rule 19(b) / Re-referred to Rules Committee

  4. Added Alternate Co-Sponsor Rep. Mark Batinick

  5. Added as Co-Sponsor Sen. Christopher Belt

  6. Added Alternate Co-Sponsor Rep. Daniel Swanson

  7. Added as Co-Sponsor Sen. Chapin Rose

  8. Added Alternate Co-Sponsor Rep. Lance Yednock

  9. To Property Tax Subcommittee

  10. Added Alternate Co-Sponsor Rep. Mary Edly-Allen

  11. Added Alternate Co-Sponsor Rep. Mark L. Walker

  12. Added Alternate Chief Co-Sponsor Rep. Stephanie A. Kifowit

  13. Added as Co-Sponsor Sen. Dale Fowler

  14. Assigned to Revenue & Finance Committee

  15. Added Alternate Chief Co-Sponsor Rep. Joe Sosnowski

  16. Added Alternate Co-Sponsor Rep. Karina Villa

  17. Rule 19(a) / Re-referred to Rules Committee

  18. To Property Tax Subcommittee

  19. Added Alternate Co-Sponsor Rep. LaToya Greenwood

  20. Added Alternate Co-Sponsor Rep. Michael Halpin

  21. Added Alternate Co-Sponsor Rep. Monica Bristow

  22. Added Alternate Chief Co-Sponsor Rep. Grant Wehrli

  23. Added as Co-Sponsor Sen. Donald P. DeWitte

  24. Assigned to Revenue & Finance Committee

  25. Added Alternate Co-Sponsor Rep. Joyce Mason

  26. Added as Co-Sponsor Sen. Napoleon Harris, III

  27. Added as Co-Sponsor Sen. Suzy Glowiak Hilton

  28. Added as Co-Sponsor Sen. Laura M. Murphy

  29. Added as Co-Sponsor Sen. Kimberly A. Lightford

  30. Added as Co-Sponsor Sen. Rachelle Crowe

  31. Referred to Rules Committee

  32. First Reading

  33. Chief House Sponsor Rep. Jonathan Carroll

  34. Arrived in House

  35. Third Reading - Passed; 057-000-000

  36. Added as Co-Sponsor Sen. Julie A. Morrison

  37. Added as Chief Co-Sponsor Sen. Neil Anderson

  38. Added as Co-Sponsor Sen. Jennifer Bertino-Tarrant

  39. Placed on Calendar Order of 3rd Reading February 20, 2019

  40. Second Reading

  41. Added as Co-Sponsor Sen. John G. Mulroe

  42. Added as Chief Co-Sponsor Sen. Thomas Cullerton

  43. Added as Co-Sponsor Sen. Michael E. Hastings

  44. Added as Co-Sponsor Sen. Laura Fine

  45. Placed on Calendar Order of 2nd Reading February 19, 2019

  46. Do Pass Revenue; 007-000-000

  47. Added as Co-Sponsor Sen. Scott M. Bennett

  48. Added as Chief Co-Sponsor Sen. Laura Ellman

  49. Added as Chief Co-Sponsor Sen. Antonio Muñoz

  50. Assigned to Revenue

  51. Added as Co-Sponsor Sen. Melinda Bush

  52. Referred to Assignments

  53. First Reading

  54. Filed with Secretary by Sen. Terry Link

Sponsors

Sponsorship breakdown

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0 sponsors · 34 co-sponsors · 149 not signed on

Sponsors (0)

None.

Co-sponsors (34)

Not signed on (149)

149 members have not signed on to this bill.

Show all 149 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 13000
Unaffiliated 26000
Democrat 18002
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Link — Yea
Sandoval — Yea
Manar — Yea
Schimpf — Yea
Martinez — Yea
Barickman — Yea
Gillespie — Yea
Glowiak — Yea
Bennett — Yea
Steans — Yea
McGuire — Yea
Bertino-Tarrant — Yea
Stewart — Yea
Harris — Yea
Brady — Yea
Mulroe — Yea
Bush — Yea
Muñoz — Yea
Oberweis — Yea
Hutchinson — Yea
Crowe — Yea
Cullerton, T. — Yea
Cullerton — Yea
Landek — Yea
Righter — Yea
Van Pelt — Yea
Bill Cunningham Democrat Yea
Christopher Belt Democrat Yea
Cristina Castro Democrat Not Voting
David Koehler Democrat Yea
Don Harmon Democrat Yea
Elgie R. Sims, Jr. Democrat Yea
Emil Jones, III Democrat Yea
Julie A. Morrison Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura Ellman Democrat Yea
Laura Fine Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Michael E. Hastings Democrat Yea
Omar Aquino Democrat Yea
Ram Villivalam Democrat Yea
Robert Peters Democrat Not Voting
Steve Stadelman Democrat Yea
Chapin Rose Republican Yea
Craig Wilcox Republican Yea
Dale Fowler Republican Yea
Dan McConchie Republican Yea
Dave Syverson Republican Yea
Donald P. DeWitte Republican Yea
Jason Plummer Republican Yea
Jil Tracy Republican Yea
John F. Curran Republican Yea
Neil Anderson Republican Yea
Steve McClure Republican Yea
Sue Rezin Republican Yea
Travis Weaver Republican Yea

Official roll call →

Subjects

taxation veterans
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 110 do?
Amends the Property Tax Code. Provides that, for the 2015 taxable year and thereafter, the exemption for veterans with disabilities also carries over to the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year. Provides that, for the 2019 taxable year and thereafter, the exemption for veterans with disabilities also carries over to (i) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption in the current taxable year if he or she had survived and (ii) the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation. Provides that, in the case of a surviving spouse who is certified by the United States Department of Veterans Affairs as being a current recipient of Dependency and Indemnity Compensation, the property is exempt. Effective immediately.
Who sponsors SB 110?
SB 110 is sponsored by Melinda Bush, Antonio Muñoz, Laura Ellman (Democrat), Thomas Cullerton, Neil Anderson (Republican), Scott M. Bennett, Laura Fine (Democrat), Michael E. Hastings (Democrat), John G. Mulroe, Jennifer Bertino-Tarrant, Mark L. Walker (Democrat), Lance Yednock, Dan Swanson (Republican), Mark Batinick, Julie A. Morrison (Democrat), Rachelle Crowe, Kimberly A. Lightford (Democrat), Laura M. Murphy (Democrat), Napoleon Harris III (Democrat), Donald P. DeWitte (Republican), Chapin Rose (Republican), Christopher Belt (Democrat), Jonathan Carroll, Grant Wehrli, Joe C. Sosnowski (Republican), Stephanie A. Kifowit (Democrat), Joyce Mason (Democrat), Monica Bristow, Michael W. Halpin (Democrat), LaToya Greenwood, Dale Fowler (Republican), Suzy Glowiak Hilton (Democrat), Mary Edly-Allen (Democrat), and Karina Villa (Democrat).
What is the current status of SB 110?
This bill died with 101st Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 110?
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