Bill Text: IL SB1530 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-03-15 - Rule 3-9(a) / Re-referred to Assignments [SB1530 Detail]

Download: Illinois-2023-SB1530-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1530 Introduced 2/8/2023, by Sen. Dale Fowler SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-169.1 new
Amends the Property Tax Code. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by adding
Section 15-169.1 as follows:
(35 ILCS 200/15-169.1 new)
Sec. 15-169.1. Homestead exemption for surviving spouse of
a police officer or firefighter.
(a) Beginning with taxable year 2024, an annual homestead
exemption, limited to a reduction of $5,000 from the equalized
assessed value of the property, is granted for property that
is used as a qualified residence by the surviving spouse of a
police officer or firefighter who is killed in the line of duty
on or after January 1, 2024, as long as the spouse holds the
legal or beneficial title to the homestead, permanently
resides thereon, and does not remarry. If the surviving spouse
sells the property, an exemption not to exceed the amount
granted from the most recent ad valorem tax roll may be
transferred to his or her new residence as long as it is used
as his or her primary residence and he or she does not remarry.
(b) If a homestead exemption is granted under this
Section, and the qualifying surviving spouse subsequently
becomes a resident of a facility licensed under the Nursing

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Home Care Act or a facility operated by the United States
Department of Veterans Affairs, then the exemption shall
continue so long as the residence remains unoccupied but is
still owned by the person who qualified for the homestead
exemption.
(c) Each taxpayer who has been granted an exemption under
this Section must reapply on an annual basis. Application must
be made during the application period in effect for the county
of his or her residence. The assessor or chief county
assessment officer may determine the eligibility of
residential property to receive the homestead exemption
provided by this Section by application, visual inspection,
questionnaire, or other reasonable methods. The determination
must be made in accordance with guidelines established by the
Department.
(d) As used in this Section:
"Firefighter" means: (i) a person who is a "firefighter"
or "fireman" as defined in Sections 4-106 or 6-106 of the
Illinois Pension Code; (ii) a paramedic employed by a unit of
local government; or (iii) an EMT, emergency medical
technician-intermediate (EMT-I), or advanced emergency medical
technician (A-EMT) employed by a unit of local government.
"Police officer" means: a policeman, as defined in Section
10-3-1 of the Illinois Municipal Code; a conservation police
officer; a sheriff or deputy sheriff; or a law enforcement
officer employed by the State Police, the Secretary of State,

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or any other State agency, college, or university.
"Qualified residence" means real property, but less any
portion of that property that is used for commercial purposes,
with an equalized assessed value of less than $250,000 that is
owned and occupied as the primary residence of the surviving
spouse of a police officer or firefighter killed in the line of
duty, if that spouse is liable for paying real estate taxes on
the property and is an owner of record of the property or has a
legal or equitable interest therein, as evidenced by a written
instrument. In the case of a leasehold interest in the
property, the lease must be for a single family residence.
Property rented for more than 6 months is presumed to be used
for commercial purposes.
Section 99. Effective date. This Act takes effect upon
becoming law.