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Form PTAX-342 General Information

•

Form DD 214 or separation of service from the War Department

What is the Standard Homestead Exemption for Veterans with

Disabilities (SHEVD)?

(military service prior to 1950);

The SHEVD (35 ILCS 200/15-169) provides an annual reduction in

•

Certiﬁcation of Military Service Form; or

the equalized assessed value (EAV) of a primary residence occupied

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Illinois Driver’s license or ID card showing a Veteran’s

by a veteran with a disability, or the veteran’s surviving spouse, on

Designation.

January 1 of the assessment year. The SHEVD amount depends on

To request a veriﬁcation letter that speciﬁes your percentage of

the percentage of the service-connected disability as certiﬁed by the

“service-connected disability rating,”

U.S. Department of Veterans’ Affairs.

•

call the U.S. Department of Veterans’ Affairs at

If the veteran has a service-connected disability of 30% or more but

1 800 827-1000, or

less than 50%, then the annual exemption is $2,500; if the veteran

•

go online to your Veteran’s E-beneﬁt account at ebeneﬁts.va.gov.

has a service-connected disability of 50% or more but less than 70%,

Any other rating is not valid.

then the annual exemption is $5,000; and if the veteran has a service-

An un-remarried surviving spouse of a veteran with a disability,

connected disability of 70% or more, then the residential property is

who previously received this exemption, must provide the following

exempt from taxation under this Code.

documents to transfer the SHEVD to themselves or to transfer the

Who is eligible?

SHEVD to a new primary residence:

To qualify for the SHEVD, the veteran must

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the veteran’s marriage certiﬁcate;

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be an Illinois resident who served as a member of the U.S. Armed

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the veteran’s death certiﬁcate; and

Forces on active duty or state active duty, Illinois National Guard,

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proof of ownership.

or U.S. Reserve Forces, and who has an honorable discharge;

In the event the veteran was killed in the line of duty, the surviving

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have at least a 30 percent service-connected disability certiﬁed by

spouse must also provide (in place of the veteran’s death certiﬁcate)

the U.S. Department of Veterans’ Affairs; and

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the DD Form 1300, Report of Casualty, issued from the United

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own and occupy the property as the primary residence on

States Department of Defense. Contact the casualty of the

January 1 of the assessment year or lease and occupy a single

Veteran’s branch of service.

family residence on January 1 of the assessment year and be

When will I receive my exemption?

liable for the payment of the property taxes to the county.

The year you apply for the SHEVD is referred to as the assessment

Note: The property’s total EAV must be less than $250,000 after

year. The county board of review, while in session for the assessment

subtracting any portion used for commercial purposes. “Commercial

year, has the ﬁnal authority to grant your SHEVD. If granted, your

purposes” include any portion of the property rented for more than 6

SHEVD will be applied to the property tax bill paid the year following

months.

the assessment year.

If you previously received the SHEVD and now reside in a facility

When and where do I ﬁle my Form PTAX-342?

licensed under the Nursing Home Care Act or operated by the U.S.

You (including an un-remarried surviving spouse applying for the ﬁrst

Department of Veterans’ Affairs, you are still eligible to receive the

time or for a new primary residence) should ﬁle your Form PTAX-342

SHEVD provided your property is occupied by your spouse; or remains

with your CCAO by the due date to receive this exemption. Contact

unoccupied during the assessment year.

your CCAO at the address and phone number below for assistance

Is a surviving spouse eligible?

and ﬁling information with your county.

An un-remarried surviving spouse of a veteran who is deceased can

Note: To continue receiving the SHEVD on your residence, you must

also continue to receive the SHEVD on his or her spouse’s primary

ﬁle Form PTAX-342-R, Annual Veriﬁcation of Eligibility for Standard

residence, provided the SHEVD had previously been granted to the

Homestead Exemption for Veterans with Disabilities, each year with

veteran.

your CCAO.

Beginning in tax year 2015, an un-remarried surviving spouse of a

Hamilton

__________________________________________ County, CCAO

veteran killed in the line of duty is eligible for the SHEVD on his/her

primary residence, even if the veteran did not previously qualify or

100 S Jackson St Rm 16

______________________________________________________

obtain the SHEVD.

Mailing address

The surviving spouse can transfer the SHEVD to another primary

Mc Leansboro

62859

_____________________________________ IL ______________

residence after the veteran’s original primary residence is sold. An un-

City

ZIP

remarried surviving spouse must occupy and hold legal or beneﬁcial

618

643

3971

If you have any questions, call (_______)_______-____________

title to the primary residence on January 1 of the assessment year.

Are there other homestead exemptions available for a person

Do I need to provide documentation?

Your Chief County Assessment Ofﬁcer (CCAO) will require

with a disability?

documentation to verify your eligibility for the SHEVD. You must

Yes. However, only one of the following homestead exemptions may

provide a disability award or veriﬁcation letter from the U.S.

be claimed on your property for a single assessment year:

Department of Veterans’ Affairs for the current assessment year and

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Veterans with Disabilities Exemption

one of the following documents that is the original or a copy certiﬁed

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Homestead Exemption for Persons with Disabilities

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Standard Homestead Exemption for Veterans with Disabilities

by the county recorder, recorder of deeds, Illinois Department of

Veterans’ Affairs, or the National Archives Record Center.

Ofﬁcial use. Do not write in this space.

Date received: ___ ___/___ ___/___ ___ ___ ___

Board of review action date: ___ ___/___ ___/___ ___ ___ ___

Approved

Verify proof of eligibility ____________________________

Denied

Exemption amount

$2,500

$5,000

Tax exempt $ ______________

Reason for denial_________________________________________

Is the residential EAV over $250,000?

Yes

______________________________________________________

Assessment information

Comments: ______________________________________________

EAV of improvements

$___________________

_______________________________________________________

EAV of land

$___________________

_______________________________________________________

Total EAV of improvement/land

$___________________

Note: An EAV of $250,000 or more, excluding commercial property or

EAV commercial/rented property

$___________________

portion of the property rented for more than 6 months, does not qualify for

SHEVD.

Total EAV minus commercial/rented EAV

$___________________

PTAX-342 (R-08/15)

Ptax-342 Form - Application For Standard Homestead Exemption For Veterans With Disabilities (Shevd) Page 2

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