To qualify for the Returning Veterans Exemption the veteran must be:

• an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard or U.S. Reserve Forces,
• returning from active duty in an armed conflict involving the armed forces of the U.S.,
• the owner or had a legal or equitable interest in the property and used it as a principal place of residence on January 1st of the tax year in question, and
• liable for the payment of property taxes.