Disabled Veteran Mobile Home Tax Exemption
Illinois Department of Veterans' Affairs
833South Spring Street
P.O. Box 19432
Springfield, IL 62794-9432
Public Act 93-0146
Sec. 7.5. Exemption for disabled veterans.
(a) Beginning on January 1, 2004, a mobile home owned and used exclusively by a disabled veteran or the spouse or unmarried surviving spouse of the veteran as a home, is exempt from the tax imposed under this Act.
(b) As used in this Section:
“Disabled veteran” means a person who has served in the armed forces of the United States and whose disability is of such a nature that the federal government has authorized payment for purchase or construction of specially adapted housing as set forth in the United States Code, Title 38, Chapter 21,
“Unmarried surviving spouse” means the surviving spouse of the veteran at the time after the death of the veteran during which the surviving spouse is not married.
(c) Eligibility for this exemption must be reestablished on an annual basis by certification from the Illinois Department of Veterans’ Affairs to the county clerk of the county in which the exempt mobile home is located. The county clerk shall forward a copy of the certification to local assessing officials.
Section 90. The State Mandates Act is amended by adding Section 8.27 as follows: (30 ILCS 805/8.27 new)
Sec. 8.27. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amendatory Act of the 93rd General Assembly.
Effective Date: 07/10/03