(Above) American howitzers shell German forces retreating near Carentan, France, on July 11, 1944. Photo obtained from National Archives.

By Don DeBat

May 2, 2025 – Chicagoans should give a salute to Cook County Assessor Fritz Kaegi for recently announcing a special property tax exemption for World War II veterans.

The World War II Veterans Exemption was created by the Illinois General Assembly and signed into law in 2024. It permanently exempts members of the United States Armed Forces who served during WWII from paying property taxes in Chicago, Cook County, and the state of Illinois.

Illinois’ population currently includes an amazingly large group of 537,552 military veterans, or 5.4 percent of people aged 18 and older. This writer believes that all veterans who served deserve honor, respect, and support regardless of how many are still living.

My question is why doesn’t the state expand this generous tax exemption to all Illinois service men and women who served in the Korean War and the Vietnam War? And what about vets who served in the Gulf War and the War on Terror in Iraq and Afghanistan?

My suggestion to expand military service exemptions basically would erase tens of thousands of dollars of local property taxes for financially squeezed Illinois war veterans.

As of January 1, 2025, there were only 2,531 surviving WWII veterans in Illinois – mostly aged in the late-90s and 100-plus. However, there are 38,703 surviving Korean War vets, and 192,981 Vietnam vets statewide.

Virtually all these veterans are more than 75-to-80-plus years old, living on a fixed income, and likely are struggling to pay their property taxes.

There are also 100,522 Gulf War veterans residing in Illinois. While the final numbers have not yet been calculated for the ongoing “War on Terror,” 280 Illinois service men and women have been killed in action.

(Left) General Dwight D. Eisenhower gives the Order of the Day, “full victory – nothing else,” to paratroopers in England on June 5, 1944, just before they board their airplanes to participate in the first assault in the invasion of the continent of Europe (National Archives).

Luckily, during the 1968 Tet Offensive in Vietnam, this reporter, a recent graduate of the University of Missouri Journalism School, avoided military service because I was married and had an infant daughter. At that point in this endless and meaningless war, the U.S. government was not drafting married men with children.

Unfortunately, my college friend wasn’t as lucky. While serving in Vietnam jungle combat, he was severely wounded by shrapnel and nearly lost his legs.

In 1969, my wife and I visited the Purple Heart medal winner at Great Lakes Medical Hospital in the north suburbs. I was shocked when I saw my friend – and dozens of other young American casualties – hanging from meat hooks while recovering from their shattered bones and severe shrapnel wounds at the facility.

That experience made me “gung-ho” and a devoted supporter of the U.S. military in every right-or-wrong engagement to protect this nation from aggression.

Assessor Kaegi welcomes vets

In mid-April, Kaegi and his staff welcomed four WWII veterans to the Assessor’s office to honor their service and celebrate the new program that will exempt them from property taxes.

The veterans in attendance were Thomas Cernek, Eddie Durham, Don Ferrone, and Leo Schmitz. Anita Hurwitz and Barbara Martin, surviving spouses of two deceased WWII veterans, also attended.

Assessor Kaegi presented certificates to the attendees in honor of their military service and listened to each family share their story about serving their country.

The oldest veteran in attendance was 103 years old. His daughter, and caretaker, expressed her gratitude for the tax-saving program and shared that her father enjoys meeting other WWII veterans like himself.

“As the descendant of veterans, I was proud and honored to be able to thank these veterans and their families for their service to the United States,” said Kaegi. “Help us spread the word to other military families that may be eligible for these savings.” (Right) Don Ferrone receives a Certificate of Appreciation from County Assessor Fritz Kaegi (left in photo). Photo obtained from Cook County Assessor’s Office.

How to qualify for WWII exemption

The eligibility rules for applicants for the World War II Veterans Exemption are as follows:

• Any Illinois resident who was a member of the U.S. Armed Forces during WWII from December 7, 1941, to the end of the war in September 1945 is eligible. Proof of identity and discharge documentation is required.

• A non-remarried surviving spouse of a WWII veteran who is a resident of Illinois from the time of the veteran’s death through this taxable year is also eligible.

• Applicant must have occupied the property as a principal place of residence in 2024.

• Veteran must be liable for payment of this property’s taxes.

• Veteran must own this property, or have a legal, equitable, or leasehold interest in this property.

More exemptions for vets

The Cook County Assessor’s Office also offers exemptions for Veterans with Disabilities and Returning Veterans. The Disabilities Exemption is for veterans with a service-connected disability as certified by the U.S. Department of Veterans Affairs.

The exemption reduces certain amounts of the Equalized Assessed Value (EAV) on the primary residence of a veteran with a disability, very likely lowering the tax bill. The amounts of those EAV deductions depend on the level of disability.

Veterans who are 70 percent or more disabled receive an EAV reduction of $250,000, and because of this, they can be totally exempt from property taxes on their home. Disabled veteran applicants must reapply annually.

However, new Illinois legislation calls for veterans who are rated 100 percent disabled and classified as “permanently and totally disabled” by the U.S. Department of Veterans Affairs to be automatically renewed each year.

The exemption application deadline for 2024 has passed. If a homeowner missed the April 21 deadline, he or she can file for what is called a “Certificate of Error” to redeem past exemptions. Applications can be downloaded from the Assessor’s website.

Gung ho! And thanks to all veterans for your service to our nation.

More info: Property Tax Exemptions