Bill Text: IL SB3197 | 2017-2018 | 100th General Assembly | Engrossed

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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 the property for police officers with a disability and firefighters with a disability. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 6-3)

Status: (Failed) 2019-01-09 - Session Sine Die [SB3197 Detail]

Download: Illinois-2017-SB3197-Engrossed.html

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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 police officers and
firefighters with certain duty-related injuries.
(a) Beginning with taxable year 2019, 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 a qualified police officer or
a qualified firefighter.
(b) If a homestead exemption is granted under this Section
to a qualified police officer or a qualified firefighter and
the person awarded the exemption subsequently becomes a
resident of a facility licensed under the Nursing Home Care Act
or a facility operated by the United States Department of
Veterans Affairs, then the exemption shall continue so long as
(i) the residence continues to be occupied by the qualifying
person's spouse or (ii) the residence remains unoccupied but is
still owned by the person who qualified for the homestead
exemption.

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(c) The tax exemption under this Section carries over to
the benefit of the surviving spouse of a qualified police
officer or qualified firefighter 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.
(d) The homestead exemption under this Section is also
granted for property that is used as a qualified residence by
the surviving spouse of a police officer or firefighter killed
in the line of duty, so long as the surviving spouse does not
remarry. If a homestead exemption is granted under this Section
to a surviving spouse and the surviving spouse awarded the
exemption subsequently becomes a resident of a facility
licensed under the Nursing Home Care Act or a facility operated
by the United States Department of Veterans Affairs, then the
exemption shall continue if the residence remains unoccupied
but is still owned by the person who qualified for the
homestead exemption.
(e) Each qualified police officer or qualified firefighter
shall submit proof of the qualifying injury in such form and
manner as the Department shall by rule prescribe. Each taxpayer
who has been granted an exemption under this Section must
reapply on an annual basis. Application must be made during the

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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.
(f) 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,
or any other State agency, college, or university.
"Qualified firefighter" means a firefighter who:
(1) has suffered an injury related to his or her
service as a firefighter resulting in one or more of the
following:
(A) paraplegia;
(B) quadriplegia;
(C) dismemberment of a limb or other body part; or

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(D) amputation of a limb or other body part; and
(2) currently receives, or prior to retiring received,
a disability benefit under Section 4-110 of the Illinois
Pension Code or Section 6-151 of the Illinois Pension Code.
"Qualified police officer" means a police officer who:
(1) has suffered an injury related to his or her
service as a police officer resulting in one or more of the
following:
(A) paraplegia;
(B) quadriplegia;
(C) dismemberment of a limb or other body part; or
(D) amputation of a limb or other body part; and
(2) currently receives, or prior to retiring received,
a disability benefit under Section 3-114.1 of the Illinois
Pension Code or Section 5-154 of the Illinois Pension Code.
"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 (i) a qualified
police officer, (ii) a qualified firefighter, or (iii) if
applicable, the surviving spouse of a qualified police officer
or qualified firefighter killed in the line of duty, if that
police officer, firefighter, or 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

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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.