SB3197sam002 100TH GENERAL ASSEMBLY

Sen. John G. Mulroe

Filed: 4/18/2018

10000SB3197sam002 LRB100 14633 HLH 38706 a

AMENDMENT TO SENATE BILL 3197

AMENDMENT NO. ______. Amend Senate Bill 3197, AS AMENDED, by replacing everything after the enacting clause with the following:

"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 catastrophic disabilities.

(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 police officer with a catastrophic disability or a firefighter with a catastrophic disability.

(b) If a homestead exemption is granted under this Section to a police officer or a firefighter with a catastrophic disability 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.

(c) The tax exemption under this Section carries over to the benefit of the surviving spouse of a police officer or firefighter with a catastrophic disability 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 police officer or firefighter with a catastrophic disability shall submit proof of the catastrophic disability 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 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.

"Firefighter with a catastrophic disability" means a firefighter who has suffered a disabling injury related to his or her service as a firefighter that permanently compromises his or her ability to carry out the activities of daily living. The disability must be of such a degree that the firefighter requires personal or mechanical assistance to leave home or bed or requires constant supervision to avoid harm to himself or herself or others.

"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.

"Police officer with a catastrophic disability" means a police officer who has suffered a disabling injury related to his or her service as a police officer that permanently compromises his or her ability to carry out the activities of daily living. The disability must be of such a degree that the police officer requires personal or mechanical assistance to leave home or bed or requires constant supervision to avoid harm to himself or herself or others.

"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 police officer with a catastrophic disability, (ii) a firefighter with a catastrophic disability, or (iii) if applicable, the surviving spouse of a police officer or 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 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.".