99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB6132

 

Introduced 2/11/2016, by Rep. Frances Ann Hurley

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-178 new
30 ILCS 805/8.40 new

    Amends the Property Tax Code. Creates a homestead exemption for property that is owned and occupied by a qualified police officer or firefighter as his or her principal residence. Provides that the exemption shall be in the amount of $5,000. Provides that the term "qualified police officer or firefighter" means a sworn full-time employee of a municipality, county, or fire protection district who performs law enforcement, firefighting, or paramedic duties as part of his or her employment and who resides within the municipality, county, or fire protection district where he or she is employed. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

A BILL FOR

 

HB6132LRB099 19372 HLH 43764 b

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 15-178 as follows:
 
6    (35 ILCS 200/15-178 new)
7    Sec. 15-178. Public safety homestead exemption.
8    (a) Beginning with taxable year 2016, a homestead exemption
9is granted for property that is owned and occupied by a
10qualified police officer or firefighter as his or her principal
11residence. The exemption shall be in the amount of $5,000 and
12shall be deducted from the property's value as equalized or
13assessed by the Department of Revenue. The qualified police
14officer or firefighter must be an owner of record of the
15property or have a legal or equitable interest therein as
16evidenced by a written instrument, except for a leasehold
17interest, other than a leasehold interest of land on which a
18single family residence is located, which is occupied as a
19residence by a qualified police officer or firefighter who has
20an ownership interest therein, legal, equitable or as a lessee,
21and on which he or she is liable for the payment of property
22taxes.
23    (b) For land improved with an apartment building owned and

 

 

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1operated as a cooperative, the maximum reduction from the value
2of the property, as equalized by the Department, must be
3multiplied by the number of apartments or units occupied by a
4qualified police officer or firefighter who is liable, by
5contract with the owner or owners of record, for paying
6property taxes on the property and is an owner of record of a
7legal or equitable interest in the cooperative apartment
8building, other than a leasehold interest. In a cooperative
9where a homestead exemption has been granted, the cooperative
10association or the management firm of the cooperative or
11facility shall credit the savings resulting from that exemption
12only to the apportioned tax liability of the owner or resident
13who qualified for the exemption. Any person who willfully
14refuses to so credit the savings is guilty of a Class B
15misdemeanor.
16    (c) Application must be made during the application period
17in effect for the county of his or her residence. The assessor
18or chief county assessment officer may determine the
19eligibility of residential property to receive the homestead
20exemption provided by this Section by application, visual
21inspection, questionnaire, or other reasonable methods. The
22determination must be made in accordance with guidelines
23established by the Department.
24    (d) For the purposes of this Section, "qualified police
25officer or firefighter" means a sworn full-time employee of a
26municipality, county, or fire protection district who performs

 

 

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1law enforcement, firefighting, or paramedic duties as part of
2his or her employment and who resides within the municipality,
3county, or fire protection district where he or she is
4employed.
5    (d) The exemption under this Section is in addition to any
6other homestead exemption provided in this Article 15.
7Notwithstanding Sections 6 and 8 of the State Mandates Act, no
8reimbursement by the State is required for the implementation
9of any mandate created by this Section.
 
10    Section 90. The State Mandates Act is amended by adding
11Section 8.40 as follows:
 
12    (30 ILCS 805/8.40 new)
13    Sec. 8.40. Exempt mandate. Notwithstanding Sections 6 and 8
14of this Act, no reimbursement by the State is required for the
15implementation of any mandate created by this amendatory Act of
16the 99th General Assembly.
 
17    Section 99. Effective date. This Act takes effect upon
18becoming law.