Bill Text: IL HB2197 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that property that is used as a qualified residence by a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB2197 Detail]
Download: Illinois-2023-HB2197-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by adding | |||||||||||||||||||
5 | Section 15-169.1 as follows:
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6 | (35 ILCS 200/15-169.1 new) | |||||||||||||||||||
7 | Sec. 15-169.1. Homestead exemption for police officers and | |||||||||||||||||||
8 | firefighters with certain duty-related injuries. | |||||||||||||||||||
9 | (a) Beginning with taxable year 2023, property that is | |||||||||||||||||||
10 | used as a qualified residence by a qualified police officer or | |||||||||||||||||||
11 | a qualified firefighter is exempt from taxation under this | |||||||||||||||||||
12 | Code. | |||||||||||||||||||
13 | (b) If a homestead exemption is granted under this Section | |||||||||||||||||||
14 | to a qualified police officer or a qualified firefighter and | |||||||||||||||||||
15 | the person awarded the exemption subsequently becomes a | |||||||||||||||||||
16 | resident of a facility licensed under the Nursing Home Care | |||||||||||||||||||
17 | Act or a facility operated by the United States Department of | |||||||||||||||||||
18 | Veterans Affairs, then the exemption shall continue so long as | |||||||||||||||||||
19 | (i) the residence continues to be occupied by the qualifying | |||||||||||||||||||
20 | person's spouse or (ii) the residence remains unoccupied but | |||||||||||||||||||
21 | is still owned by the person who qualified for the homestead | |||||||||||||||||||
22 | exemption. | |||||||||||||||||||
23 | (c) The tax exemption under this Section carries over to |
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1 | the benefit of the surviving spouse of a qualified police | ||||||
2 | officer or qualified firefighter as long as the spouse holds | ||||||
3 | the legal or
beneficial title to the homestead, permanently | ||||||
4 | resides
thereon, and does not remarry. If the surviving spouse | ||||||
5 | sells
the property, an exemption not to exceed the amount | ||||||
6 | granted
from the most recent ad valorem tax roll may be | ||||||
7 | transferred to
his or her new residence as long as it is used | ||||||
8 | as his or her
primary residence and he or she does not remarry. | ||||||
9 | (d) The homestead exemption under this Section is also | ||||||
10 | granted for property that is used as a qualified residence by | ||||||
11 | the surviving spouse of a police officer or firefighter killed | ||||||
12 | in the line of duty, so long as the surviving spouse does not | ||||||
13 | remarry. If a homestead exemption is granted under this | ||||||
14 | Section to a surviving spouse and the surviving spouse awarded | ||||||
15 | the exemption subsequently becomes a resident of a facility | ||||||
16 | licensed under the Nursing Home Care Act or a facility | ||||||
17 | operated by the United States Department of Veterans Affairs, | ||||||
18 | then the exemption shall continue if the residence remains | ||||||
19 | unoccupied but is still owned by the person who qualified for | ||||||
20 | the homestead exemption. | ||||||
21 | (e) Each qualified police officer or qualified firefighter | ||||||
22 | shall submit proof of the qualifying injury in such form and | ||||||
23 | manner as the Department shall by rule prescribe. Each | ||||||
24 | taxpayer who has been granted an exemption under this Section | ||||||
25 | must reapply on an annual basis. Application must be made | ||||||
26 | during the application period
in effect for the county of his |
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1 | or her residence. The assessor
or chief county assessment | ||||||
2 | officer may determine the
eligibility of residential property | ||||||
3 | to receive the homestead
exemption provided by this Section by | ||||||
4 | application, visual
inspection, questionnaire, or other | ||||||
5 | reasonable methods. The
determination must be made in | ||||||
6 | accordance with guidelines
established by the Department. | ||||||
7 | (f) As used in this Section: | ||||||
8 | "Firefighter" means: (i) a person who is a firefighter or | ||||||
9 | fireman as defined
in Sections 4-106 or 6-106 of the Illinois | ||||||
10 | Pension Code; (ii) a paramedic employed by a unit of local | ||||||
11 | government; or (iii) an EMT, emergency medical | ||||||
12 | technician-intermediate (EMT-I), or advanced emergency medical | ||||||
13 | technician (A-EMT) employed by a unit of local government. | ||||||
14 | "Police officer" means: a policeman, as defined in Section | ||||||
15 | 10-3-1 of the Illinois Municipal Code; a conservation police | ||||||
16 | officer; a sheriff or deputy sheriff; or a law enforcement | ||||||
17 | officer employed by the State Police, the Secretary of State, | ||||||
18 | or any other State agency, college, or university. | ||||||
19 | "Qualified firefighter" means a firefighter who: | ||||||
20 | (1) has suffered an injury related to his or her | ||||||
21 | service as a firefighter resulting in one or more of the | ||||||
22 | following: | ||||||
23 | (A) paraplegia; | ||||||
24 | (B) quadriplegia; | ||||||
25 | (C) dismemberment of a limb or other body part; or | ||||||
26 | (D) amputation of a limb or other body part; and |
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1 | (2) currently receives, or prior to retiring received, | ||||||
2 | a disability benefit under Section 4-110 of the Illinois | ||||||
3 | Pension Code or Section 6-151 of the Illinois Pension | ||||||
4 | Code. | ||||||
5 | "Qualified police officer" means a police officer who: | ||||||
6 | (1) has suffered an injury related to his or her | ||||||
7 | service as a police officer resulting in one or more of the | ||||||
8 | following: | ||||||
9 | (A) paraplegia; | ||||||
10 | (B) quadriplegia; | ||||||
11 | (C) dismemberment of a limb or other body part; or | ||||||
12 | (D) amputation of a limb or other body part; and | ||||||
13 | (2) currently receives, or prior to retiring received, | ||||||
14 | a disability benefit under Section 3-114.1 of the Illinois | ||||||
15 | Pension Code or Section 5-154 of the Illinois Pension | ||||||
16 | Code. | ||||||
17 | "Qualified residence" means real
property, but less any | ||||||
18 | portion of that property that is used for
commercial purposes, | ||||||
19 | with an equalized assessed value of less than $500,000 that is | ||||||
20 | owned and occupied as the primary residence of (i) a qualified | ||||||
21 | police officer, (ii) a qualified firefighter, or (iii) if | ||||||
22 | applicable, the surviving spouse of a qualified police officer | ||||||
23 | or qualified firefighter killed in the line of duty, if that | ||||||
24 | police officer, firefighter, or spouse is liable for paying | ||||||
25 | real estate taxes on the property and is an owner of record of | ||||||
26 | the property or has a legal or equitable interest therein, as |
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1 | evidenced by a written instrument. In the case of a leasehold | ||||||
2 | interest in the property, the lease must be for a single family | ||||||
3 | residence. Property rented for more than 6 months is
presumed | ||||||
4 | to be used for commercial purposes.
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5 | Section 99. Effective date. This Act takes effect upon | ||||||
6 | becoming law.
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