Public Act 93-0146

HB2291 Enrolled                      LRB093 08702 SJM 08932 b

    AN ACT concerning taxes.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.   The  Mobile  Home Local Services Tax Act is
amended by adding Section 7.5 as follows:

    (35 ILCS 515/7.5 new)
    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, Section 2101.
    "Unmarried surviving spouse" means the  surviving  spouse
of  the  veteran  at  any 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.

    Section  99.  Effective date.  This Act takes effect upon
becoming law.