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HB 2828

IDOR-VETERANS

104th Regular Session Introduced by Charlie Meier

Illinois HB2828 creates a state reimbursement program that funds districts near military bases for increases in veterans’ homestead exemptions, via a new Special Fund and grants.

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Bill Summary · HB 2828

Note: the materials provided include two different bills that share the same bill number in different states (an Arizona dental-board bill and an Illinois revenue bill). This summary focuses on the Illinois bill titled “IDOR‑VETERANS” (HB2828) described in the packet.

Summary — Illinois HB2828 (IDOR‑VETERANS)

Purpose

To reimburse local school districts for increases in veterans’ homestead property tax exemptions (compared to 2024 levels) for school districts that contain residential property located within 45 miles of a U.S. military base, by creating a statewide reimbursement mechanism and a dedicated special fund.

Key provisions

  • Definitions

    • “Base amount”: total exemptions granted for the 2024 levy year under Sections 15‑165, 15‑167, and 15‑169 of the Illinois Property Tax Code for property located in an eligible school district.
    • “Current taxable year exemption amount”: total exemptions under the same code sections for the current taxable year (the taxable year for which property taxes are collected in the calendar year the report is made).
    • “Eligible school district”: a district that, in the levy year for which the report is made, contains residential property located within 45 miles of a U.S. military base.

  • Reporting and certification timeline

    • By March 1, 2026, and by March 1 each year thereafter, each eligible school district must report to the Department of Revenue (IDOR): (1) the base amount for that district and (2) the current taxable year exemption amount.
    • By April 1 annually, IDOR must certify to the Comptroller and Treasurer the difference (if any) between the current taxable year exemption amount and the base amount for each eligible district.

  • Funding and transfers

    • Upon certification, the Comptroller orders and the Treasurer transfers the certified amount from the General Revenue Fund to a newly created “Support our Veterans and Neighbors Fund.”

  • Use of funds

    • The Support our Veterans and Neighbors Fund is a special state fund. Moneys in the fund are to be used by the Illinois Department of Veterans’ Affairs to make grants to eligible school districts. Each grant equals the certified amount for that district.

Who is affected

  • Eligible school districts (those with residential property within 45 miles of a U.S. military base) — they must report exemption totals and are potential recipients of grant reimbursements.
  • State finances — the General Revenue Fund will be responsible for transfers equal to the certified increases in exemption amounts; the amount and fiscal impact depend on how much veterans’ homestead exemptions grow above 2024 levels.
  • Department of Revenue and Department of Veterans’ Affairs — administrative duties to collect reports, certify differences, manage transfers, and distribute grants.

Potential impacts and considerations

  • Fiscal impact: creates a potential recurring state obligation to reimburse districts for increased veterans’ homestead exemptions above the 2024 baseline; the magnitude is uncertain and depends on exemption growth.
  • Equity/targeting: limits reimbursements to districts proximate (within 45 miles) to military bases, targeting areas more likely to experience changes tied to veteran populations.
  • Administrative burden: annual reporting by districts and certification by IDOR; funds handled by the Comptroller/Treasurer and grants administered by the Department of Veterans’ Affairs.
  • No explicit cap or appropriation limit in the text — transfers are automatic upon certification and draw from the General Revenue Fund.

Legislative status (selected actions)

  • Introduced: Feb 6, 2025 (Rep. Charles Meier)
  • Read first time/First reading: Feb 6, 2025
  • Referred to Rules Committee; Assigned to Revenue & Finance Committee; to Tax Policy subcommittee
  • Read in Illinois House and moved through committee referrals; Rule 19(a) / Re‑referred to Rules Committee (Mar 21, 2025)

If you’d like, I can: (1) estimate potential fiscal exposure using sample exemption growth scenarios, (2) map which Illinois school districts would qualify based on proximity to military bases, or (3 summarize the separate Arizona dental-board bill included in the packet.

Compiled from official sources — confirm details with the bill’s official record.

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