Bill Text: IL SB0039 | 2019-2020 | 101st General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
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 police officers and firefighters with duty-related disabilities. Effective immediately.

Spectrum: Partisan Bill (Democrat 35-0)

Status: (Passed) 2019-07-12 - Public Act . . . . . . . . . 101-0077 [SB0039 Detail]

Download: Illinois-2019-SB0039-Introduced.html


101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB0039

Introduced 1/10/2019, by Sen. John G. Mulroe

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 police officers and firefighters with duty-related disabilities. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by adding
5Section 15-169.1 as follows:
6 (35 ILCS 200/15-169.1 new)
7 Sec. 15-169.1. Homestead exemption for police officers and
8firefighters with certain duty-related injuries.
9 (a) Beginning with taxable year 2019, an annual homestead
10exemption, limited to a reduction of $5,000 from the equalized
11assessed value of the property, is granted for property that is
12used as a qualified residence by a qualified police officer or
13a qualified firefighter.
14 (b) If a homestead exemption is granted under this Section
15to a qualified police officer or a qualified firefighter and
16the person awarded the exemption subsequently becomes a
17resident of a facility licensed under the Nursing Home Care Act
18or a facility operated by the United States Department of
19Veterans Affairs, then the exemption shall continue so long as
20(i) the residence continues to be occupied by the qualifying
21person's spouse or (ii) the residence remains unoccupied but is
22still owned by the person who qualified for the homestead
23exemption.

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1 (c) The tax exemption under this Section carries over to
2the benefit of the surviving spouse of a qualified police
3officer or qualified firefighter as long as the spouse holds
4the legal or beneficial title to the homestead, permanently
5resides thereon, and does not remarry. If the surviving spouse
6sells the property, an exemption not to exceed the amount
7granted from the most recent ad valorem tax roll may be
8transferred to his or her new residence as long as it is used
9as his or her primary residence and he or she does not remarry.
10 (d) The homestead exemption under this Section is also
11granted for property that is used as a qualified residence by
12the surviving spouse of a police officer or firefighter killed
13in the line of duty, so long as the surviving spouse does not
14remarry. If a homestead exemption is granted under this Section
15to a surviving spouse and the surviving spouse awarded the
16exemption subsequently becomes a resident of a facility
17licensed under the Nursing Home Care Act or a facility operated
18by the United States Department of Veterans Affairs, then the
19exemption shall continue if the residence remains unoccupied
20but is still owned by the person who qualified for the
21homestead exemption.
22 (e) Each qualified police officer or qualified firefighter
23shall submit proof of the qualifying injury in such form and
24manner as the Department shall by rule prescribe. Each taxpayer
25who has been granted an exemption under this Section must
26reapply on an annual basis. Application must be made during the

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1application period in effect for the county of his or her
2residence. The assessor or chief county assessment officer may
3determine the eligibility of residential property to receive
4the homestead exemption provided by this Section by
5application, visual inspection, questionnaire, or other
6reasonable methods. The determination must be made in
7accordance with guidelines established by the Department.
8 (f) As used in this Section:
9 "Firefighter" means: (i) a person who is a "firefighter" or
10"fireman" as defined in Sections 4-106 or 6-106 of the Illinois
11Pension Code; (ii) a paramedic employed by a unit of local
12government; or (iii) an EMT, emergency medical
13technician-intermediate (EMT-I), or advanced emergency medical
14technician (A-EMT) employed by a unit of local government.
15 "Police officer" means: a policeman, as defined in Section
1610-3-1 of the Illinois Municipal Code; a conservation police
17officer; a sheriff or deputy sheriff; or a law enforcement
18officer employed by the State Police, the Secretary of State,
19or any other State agency, college, or university.
20 "Qualified firefighter" means a firefighter who:
21 (1) has suffered an injury related to his or her
22 service as a firefighter resulting in one or more of the
23 following:
24 (A) paraplegia;
25 (B) quadriplegia;
26 (C) dismemberment of a limb or other body part; or

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1 (D) amputation of a limb or other body part; and
2 (2) currently receives, or prior to retiring received,
3 a disability benefit under Section 4-110 of the Illinois
4 Pension Code or Section 6-151 of the Illinois Pension 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 Code.
16 "Qualified residence" means real property, but less any
17portion of that property that is used for commercial purposes,
18with an equalized assessed value of less than $250,000 that is
19owned and occupied as the primary residence of (i) a qualified
20police officer, (ii) a qualified firefighter, or (iii) if
21applicable, the surviving spouse of a qualified police officer
22or qualified firefighter killed in the line of duty, if that
23police officer, firefighter, or spouse is liable for paying
24real estate taxes on the property and is an owner of record of
25the property or has a legal or equitable interest therein, as
26evidenced by a written instrument. In the case of a leasehold

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1interest in the property, the lease must be for a single family
2residence. Property rented for more than 6 months is presumed
3to be used for commercial purposes.
4 Section 99. Effective date. This Act takes effect upon
5becoming law.
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