Bill Text: IL SB4183 | 2021-2022 | 102nd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that a county may, by ordinance, enact a law enforcement officers' homestead exemption in the amount of $3,000 to be deducted from the value of qualified property that is the primary residence of an eligible law enforcement officer. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-02-24 - Referred to Assignments [SB4183 Detail]

Download: Illinois-2021-SB4183-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 SB4183 Introduced 2/24/2022, by Sen. Julie A. Morrison SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-179 new
Amends the Property Tax Code. Provides that a county may, by ordinance, enact a law enforcement officers' homestead exemption in the amount of $3,000 to be deducted from the value of qualified property that is the primary residence of an eligible law enforcement officer. 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 15-179 as follows:
(35 ILCS 200/15-179 new)
Sec. 15-179. Law enforcement officers' homestead
exemption.
(a) As used in this Section:
"Department" means the Department of Revenue.
"Eligible law enforcement officer" means:
(1) a sheriff serving under Division 3-6 of the
Counties Code or a deputy sheriff appointed under Section
3-6008 of the Counties Code;
(2) a court security officer hired under Section
3-6012.1 of the Counties Code;
(3) any person appointed to the police force of a
police department and sworn and commissioned to perform
police duties; or
(4) any person employed by a State, county,
municipality, special district, college, unit of
government, or any other entity authorized by law to
employ peace officers or exercise police authority and who

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is primarily responsible for the prevention or detection
of crime and the enforcement of the laws of this State.
"Employing entity" means the State, county, municipality,
special district, college, unit of government, or other entity
that employs the eligible law enforcement officer as an
eligible law enforcement officer.
"Qualified residence" means real property that is used as
the primary residence of an eligible law enforcement officer,
but less any portion of that property that is used for
commercial purposes. If the employing entity is a unit of
local government, then the qualified residence must also be
located within the jurisdiction of the employing entity.
Property rented for more than 6 months is presumed to be used
for commercial purposes.
(b) A county may, by ordinance, enact the homestead
exemption described in this Section.
(c) Beginning with the taxable year immediately following
the enactment of an ordinance under subsection (b), or later
if specified by the ordinance, an annual homestead exemption
is granted for property containing a qualified residence in
the amount of $3,000 to be deducted from the property's value
as equalized or assessed by the Department of Revenue. The
property shall receive the homestead exemption if all of the
following requirements are met:
(1) the qualified residence must be occupied as the
primary residence by the eligible law enforcement officer;

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(2) the eligible law enforcement officer must be
liable for paying the real estate taxes on the qualified
residence; and
(3) the eligible law enforcement officer must be an
owner of record of the property or have a legal or
equitable interest in the property as evidenced by a
written instrument. In the case of a leasehold interest in
property, the lease must be for a single family residence.
(d) An eligible law enforcement officer during the taxable
year may apply for this homestead exemption during that
taxable year. Application must be made during the application
period in effect for the county in which the property is
located and in accordance with the local ordinance.
(e) The chief county assessment officer in a county that
has enacted the homestead exemption under this Section shall
determine the eligibility of property to receive the homestead
exemption according to guidelines established by the
Department. After a person has received an exemption under
this Section, an annual verification of eligibility for the
exemption shall be mailed to the taxpayer.
(f) When a homestead exemption has been granted under this
Section and the person qualifying subsequently becomes a
resident of a facility licensed under the Assisted Living and
Shared Housing Act, the Nursing Home Care Act, the Specialized
Mental Health Rehabilitation Act of 2013, the ID/DD Community
Care Act, or the MC/DD Act, the exemption shall continue so

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long as the residence continues to be occupied by the
qualifying person's spouse or if the residence remains
unoccupied but is still owned by the person qualified for the
homestead exemption.
(g) If more than one law enforcement officer occupies the
same qualified residence, the homestead exemption remains
$3,000.