Search

Search bills, members, committees and pages...

Sign In

HB 4952

Illinois House•Introduced

Summary

HB 4952, “PROP TX-VETERANS DISABILITY”, was introduced in the House on Feb 4, 2026 by Rep. Mike Coffey (R) with 9 co-sponsors. It was referred to Rules, and last saw action on Apr 1, 2026: Added Co-Sponsor Rep. Jennifer Sanalitro.

Record

Text

HB 4952 has 9 co-sponsors.

hb4952/introduced.txt
Select Language
  ×
The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.
Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.
The English language version is always the official and authoritative version of this website.
NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.
  Choose Language
  English
  Afrikaans
  Albanian
  Arabic
  Armenian
  Azerbaijani
  Basque
  Bengali
  Bosnian
  Catalan
  Croatian
  Czech
  Danish
  Dutch
  Esperanto
  Estonian
  Filipino
  Finnish
  French
  Galician
  Georgian
  German
  Greek
  Gujarati
  Haitian Creole
  Hausa
  Hawaiian
  Hebrew
  Hindi
  Hungarian
  Icelandic
  Indonesian
  Interlingua
  Interlingue
  Inuktitut
  Irish
  Italian
  Japanese
  Javanese
  Kannada
  Khmer
  Korean
  Latin
  Latvian
  Lithuanian
  Luxembourgish
  Macedonian
  Malagasy
  Malayalam
  Maltese
  Maori
  Marathi
  Myanmar
  Nepali
  Norwegian
  Odia
  Pashto
  Punjabi
  Romanian
  Russian
  Samoan
  Sango
  Sanskrit
  Sardinian
  Sindhi
  Sinhala
  Slovak
  Slovenian
  Somali
  Southern Sotho
  Spanish
  Sundanese
  Swahili
  Swedish
  Tamil
  Telugu
  Thai
  Tigrinya
  Tonga
  Turkish
  Ukrainian
  Urdu
  Vietnamese
  Welsh
  Xhosa
  Yiddish
  Yoruba
  Zulu
  Powered by Translate
  Close
Illinois General Assembly
Top Navigation Bar
  Translate
  Learn
  Select General Assembly
  Search the 104th General Assembly
  Enter search terms for legislation, members, committees, or schedules.
  ILGA.GOV
Mobile Top Bar
  Search the 104th General Assembly
  Enter keywords to search the Illinois General Assembly website.
Full Text of HB4952
Home
Legislation
Full Text
	HB4952 - 104th General Assembly
		Bill Status
		Full Text
		Votes
		Witness Slips
	Select Menu
	Bill Status
	Full Text
	Votes
	Witness Slips
	Printer Friendly Version
			Introduced
		Printer Friendly Version
		Introduced
			 Open PDF
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4952
Introduced , by Rep. Michael J. Coffey, Jr.
SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-169
Amends the Property Tax Code. Provides that, for the purpose of granting the homestead exemption for veterans with disabilities, for taxable years 2025 and thereafter, if the veteran has a service connected disability of 60% or more, then the property is exempt from taxation under the Code (currently, if the veteran has a service connected disability of 70% or more, then the first $250,000 in equalized assessed value is exempt from taxation under the Code). Effective immediately.
LRB104 15922 HLH 29155 b
A BILL FOR
		HB4952		LRB104 15922 HLH 29155 b
    AN ACT concerning revenue.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Property Tax Code is amended by changing
Section 15-169 as follows:
    (35 ILCS 200/15-169)
    Sec. 15-169. Homestead exemption for veterans with
disabilities and veterans of World War II.
    (a) Beginning with taxable year 2007, an annual homestead
exemption, limited as provided in this Section, is granted for
property that is used as a qualified residence by a veteran
with a disability, and beginning with taxable year 2024, an
annual homestead exemption, limited to the amounts set forth
in subsection (b-4), is granted for property that is used as a
qualified residence by a veteran who was a member of the United
States Armed Forces during World War II.
    (b) For taxable years prior to 2015, the amount of the
exemption under this Section is as follows:
        (1) for veterans with a service-connected disability
    of at least (i) 75% for exemptions granted in taxable
    years 2007 through 2009 and (ii) 70% for exemptions
    granted in taxable year 2010 and each taxable year
    thereafter, as certified by the United States Department
		HB4952	- 2 -	LRB104 15922 HLH 29155 b
    of Veterans Affairs, the annual exemption is $5,000; 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 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.
    (b-3) For taxable years 2015 through 2022:
        (1) if the veteran has a service connected disability
    of 30% or more but less than 50%, as certified by the
    United States Department of Veterans Affairs, then the
    annual exemption is $2,500;
        (2) if the veteran has a service connected disability
    of 50% or more but less than 70%, as certified by the
    United States Department of Veterans Affairs, then the
    annual exemption is $5,000;
        (3) if the veteran has a service connected disability
    of 70% or more, as certified by the United States
    Department of Veterans Affairs, then the property is
    exempt from taxation under this Code; and
        (4) (Blank).
    (b-3.1) For taxable years [year] 2023 and 2024 [and ]
[thereafter]:
        (1) if the veteran has a service connected disability
    of 30% or more but less than 50%, as certified by the
		HB4952	- 3 -	LRB104 15922 HLH 29155 b
    United States Department of Veterans Affairs as of the
    date the application is submitted for the exemption under
    this Section for the applicable taxable year, then the
    annual exemption is $2,500;
        (2) if the veteran has a service connected disability
    of 50% or more but less than 70%, as certified by the
    United States Department of Veterans Affairs as of the
    date the application is submitted for the exemption under
    this Section for the applicable taxable year, then the
    annual exemption is $5,000;
        (3) if the veteran has a service connected disability
    of 70% or more, as certified by the United States
    Department of Veterans Affairs as of the date the
    application is submitted for the exemption under this
    Section for the applicable taxable year, then the first
    $250,000 in equalized assessed value of the property is
    exempt from taxation under this Code; and
        (4) if the taxpayer is 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 a recipient of dependency and
    indemnity compensation under federal law as of the date
    the application is submitted for the exemption under this
    Section for the applicable taxable year, then the first
    $250,000 in equalized assessed value of the property is
    also exempt from taxation under this Code.
		HB4952	- 4 -	LRB104 15922 HLH 29155 b
    This amendatory Act of the 103rd General Assembly shall
not be used as the basis for any appeal filed with the chief
county assessment officer, the board of review, the Property
Tax Appeal Board, or the circuit court with respect to the
scope or meaning of the exemption under this Section for a tax
year prior to tax year 2023.
    (b-3.2) For taxable years 2025 and thereafter:
        (1) if the veteran has a service connected disability 
    of 30% or more but less than 50%, as certified by the 
    United States Department of Veterans Affairs as of the 
    date the application is submitted for the exemption under 
    this Section for the applicable taxable year, then the 
    annual exemption is $2,500;
        (2) if the veteran has a service connected disability 
    of 50% or more but less than 60%, as certified by the 
    United States Department of Veterans Affairs as of the 
    date the application is submitted for the exemption under 
    this Section for the applicable taxable year, then the 
    annual exemption is $5,000;
        (3) if the veteran has a service connected disability 
    of 60% or more, as certified by the United States 
    Department of Veterans Affairs as of the date the 
    application is submitted for the exemption under this 
    Section for the applicable taxable year, then the property 
    is exempt from taxation under this Code; and
        (4) if the taxpayer is the surviving spouse of a 
		HB4952	- 5 -	LRB104 15922 HLH 29155 b
    veteran whose death was determined to be service-connected 
    and who is certified by the United States Department of 
    Veterans Affairs as a recipient of dependency and 
    indemnity compensation under federal law as of the date 
    the application is submitted for the exemption under this 
    Section for the applicable taxable year, then the first 
    $250,000 in equalized assessed value of the property is 
    exempt from taxation under this Code.
    (b-4) For taxable years on or after 2024, if the veteran
was a member of the United States Armed Forces during World War
II, then the property is exempt from taxation under this Code
regardless of the veteran's level of disability.
    (b-5) If a homestead exemption is granted under this
Section and the person awarded the exemption subsequently
becomes a resident of a facility licensed under the Nursing
Home Care Act or a facility operated by the United States
Department of Veterans Affairs, then the exemption shall
continue (i) so long as the residence continues to be occupied
by the qualifying person's spouse or (ii) if the residence
remains unoccupied but is still owned by the person who
qualified for the homestead exemption.
    (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. If the
surviving spouse sells the property, an exemption not to
		HB4952	- 6 -	LRB104 15922 HLH 29155 b
exceed the amount granted from the most recent ad valorem tax
roll may be transferred to his or her new residence as long as
it is used as his or her primary residence and he or she does
not remarry.
    As used in this subsection (c):
        (1) for taxable years prior to 2015, "surviving
    spouse" means the surviving spouse of a veteran who
    obtained an exemption under this Section prior to his or
    her death;
        (2) for taxable years 2015 through 2022, "surviving
    spouse" means (i) the surviving spouse of a veteran who
    obtained an exemption under this Section prior to his or
    her death and (ii) the surviving spouse of a veteran who
    was killed in the line of duty at any time prior to the
    expiration of the application period in effect for the
    exemption for the taxable year for which the exemption is
    sought; and
        (3) for taxable year 2023 and thereafter, "surviving
    spouse" means: (i) the surviving spouse of a veteran who
    obtained 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 at any time prior to the
    expiration of the application period in effect for the
    exemption for the taxable year for which the exemption is
    sought; (iii) the surviving spouse of a veteran who did
    not obtain an exemption under this Section before death,
		HB4952	- 7 -	LRB104 15922 HLH 29155 b
    but who would have qualified for the exemption under this
    Section in the taxable year for which the exemption is
    sought if he or she had survived, and whose surviving
    spouse has been a resident of Illinois from the time of the
    veteran's death through the taxable year for which the
    exemption is sought; and (iv) the surviving spouse of a
    veteran whose death was determined to be
    service-connected, but who would not otherwise qualify
    under item (i), (ii), or (iii), if the spouse (A) is
    certified by the United States Department of Veterans
    Affairs as a recipient of dependency and indemnity
    compensation under federal law at any time prior to the
    expiration of the application period in effect for the
    exemption for the taxable year for which the exemption is
    sought and (B) remains eligible for that dependency and
    indemnity compensation as of January 1 of the taxable year
    for which the exemption is sought.
    (c-1) Beginning with taxable year 2015, nothing in this
Section shall require the veteran to have qualified for or
obtained the exemption before death if the veteran was killed
in the line of duty.
    (d) The exemption under this Section applies for taxable
year 2007 and thereafter. A taxpayer who claims an exemption
under Section 15-165 or 15-168 may not claim an exemption
under this Section.
    (e) Except as otherwise provided in this subsection (e),
		HB4952	- 8 -	LRB104 15922 HLH 29155 b
each taxpayer who has been granted an exemption under this
Section must reapply on an annual basis, except that a veteran
who qualifies as a result of his or her service in World War II
need not reapply. Application must be made during the
application period in effect for the county of his or her
residence. The assessor or chief county assessment officer may
determine the eligibility of residential property to receive
the homestead exemption provided by this Section by
application, visual inspection, questionnaire, or other
reasonable methods. The determination must be made in
accordance with guidelines established by the Department.
    On and after May 23, 2022 (the effective date of Public Act
102-895), if a veteran has a combined service connected
disability rating of 100% and is deemed to be permanently and
totally disabled, as certified by the United States Department
of Veterans Affairs, the taxpayer who has been granted an
exemption under this Section shall no longer be required to
reapply for the exemption on an annual basis, and the
exemption shall be in effect for as long as the exemption would
otherwise be permitted under this Section.
    (e-1) If the person qualifying for the exemption does not
occupy the qualified residence as of January 1 of the taxable
year, the exemption granted under this Section shall be
prorated on a monthly basis. The prorated exemption shall
apply beginning with the first complete month in which the
person occupies the qualified residence.
		HB4952	- 9 -	LRB104 15922 HLH 29155 b
    (e-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable
year, provided that:
        (1) the county board has declared a local disaster as
    provided in the Illinois Emergency Management Agency Act
    related to the COVID-19 public health emergency;
        (2) the owner of record of the property as of January
    1, 2020 is the same as the owner of record of the property
    as of January 1, 2019;
        (3) the exemption for the 2019 taxable year has not
    been determined to be an erroneous exemption as defined by
    this Code; and
        (4) the applicant for the 2019 taxable year has not
    asked for the exemption to be removed for the 2019 or 2020
    taxable years.
    Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2019
exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
    (e-10) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2021 taxable year, without application, for any property
that was approved for this exemption for the 2020 taxable
year, if:
		HB4952	- 10 -	LRB104 15922 HLH 29155 b
        (1) the county board has declared a local disaster as
    provided in the Illinois Emergency Management Agency Act
    related to the COVID-19 public health emergency;
        (2) the owner of record of the property as of January
    1, 2021 is the same as the owner of record of the property
    as of January 1, 2020;
        (3) the exemption for the 2020 taxable year has not
    been determined to be an erroneous exemption as defined by
    this Code; and
        (4) the taxpayer for the 2020 taxable year has not
    asked for the exemption to be removed for the 2020 or 2021
    taxable years.
    Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2020
exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
    (f) For the purposes of this Section:
    "Qualified residence" means, before tax year 2023, real
property, but less any portion of that property that is used
for commercial purposes, with an equalized assessed value of
less than $250,000 that is the primary residence of a veteran
with a disability. "Qualified residence" means, for tax year
2023 and thereafter, real property, but less any portion of
that property that is used for commercial purposes, that is
the primary residence of a veteran with a disability. Property
rented for more than 6 months is presumed to be used for
		HB4952	- 11 -	LRB104 15922 HLH 29155 b
commercial purposes.
    "Service-connected disability" means an illness or injury
(i) that was caused by or worsened by active military service,
(ii) that is a current disability as of the date of the
application for the exemption under this Section for the
applicable tax year, as demonstrated by the veteran's United
States Department of Veterans Affairs certification, and (iii)
for which the veteran receives disability compensation.
    For tax years 2022 and prior, "veteran" means an Illinois
resident who has served as a member of the United States Armed
Forces on active duty or State active duty, a member of the
Illinois National Guard, or a member of the United States
Reserve Forces and who has received an honorable discharge.
For taxable years 2023 and thereafter, "veteran" means an
Illinois resident who has served as a member of the United
States Armed Forces on active duty or State active duty, a
member of the Illinois National Guard, or a member of the
United States Reserve Forces and who has a service-connected
disability, as certified by the United States Department of
Veterans Affairs, and receives disability compensation.
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
103-154, eff. 6-30-23; 103-596, eff. 7-1-24.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Amends the Property Tax Code. Provides that, for the purpose of granting the homestead exemption for veterans with disabilities, for taxable years 2025 and thereafter, if the veteran has a service connected disability of 60% or more, then the property is exempt from taxation under the Code (currently, if the veteran has a service connected disability of 70% or more, then the first $250,000 in equalized assessed value is exempt from taxation under the Code). Effective immediately.

Sponsors

Rep. Mike Coffey (R) sponsors HB 4952, and 9 members have co-sponsored it.

Committees

HB 4952 went before 2 committees: Rules and Revenue & Finance.

Rules
Rules
Referred to · Feb 6, 2026 · 5,290 Bills
Revenue & Finance
Revenue & Finance
Referred to · Mar 18, 2026

History

HB 4952 has taken 14 actions since Feb 4, 2026, the latest on Apr 1, 2026.

ChamberAction
Apr 1, 2026
House
Added Co-Sponsor Rep. Amy L. Grant
Apr 1, 2026
House
Added Co-Sponsor Rep. Martin McLaughlin
Apr 1, 2026
House
Added Co-Sponsor Rep. Jennifer Sanalitro
Mar 31, 2026
House
Added Co-Sponsor Rep. Brad Halbrook
Mar 31, 2026
House
Added Co-Sponsor Rep. Patrick Windhorst

Votes

HB 4952 has not gone to a roll call.

Source: ilga.gov · legiscan.com