SB3197 100TH GENERAL ASSEMBLY

LRB100 14633 HLH 29438 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB3197

Introduced 2/15/2018, 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 the property for police officers with a disability and firefighters with a disability. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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 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 disability or a firefighter with a disability.

(b) If a homestead exemption is granted under this Section 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 (i) so long as the residence continues to be occupied by the qualifying person's spouse or (ii) if 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 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) Nothing in this Section shall require the police officer or firefighter to have qualified for or obtained the exemption before death if he or she was killed in the line of duty.

(e) 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 disability" means a firefighter certified by a physician licensed to practice medicine in all of its branches as having a physical or mental impairment related to his or her service as a firefighter that can be expected to result in death or can be expected to last for a continuous period of not less than 12 months.

"Police officer" means: (i) a policeman, as defined in Section 10-3-1 of the Illinois Municipal Code; (ii) a deputy sheriff; (iii) an elected sheriff; and (iv) a law enforcement officer with the Department of State Police.

"Police officer with a disability" means a police officer certified by a physician licensed to practice medicine in all of its branches as having a physical or mental impairment related to his or her service as a police officer that can be expected to result in death or can be expected to last for a continuous period of not less than 12 months.

"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 the primary residence of a police officer with a disability or a firefighter with a disability. 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.