Illinois General Assembly - Full Text of SB1572
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Full Text of SB1572  102nd General Assembly




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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 15-169.1 as follows:
6    (35 ILCS 200/15-169.1 new)
7    Sec. 15-169.1. Homestead exemption for police officers and
8firefighters with certain duty-related injuries.
9    (a) Beginning with taxable year 2022, an annual homestead
10exemption, limited to a reduction of $5,000 from the equalized
11assessed value of the property, is granted for property that
12is used as a qualified residence by a qualified police officer
13or a qualified firefighter.
14    (b) If a homestead exemption is granted under this Section
15to a qualified police officer or a qualified firefighter and
16the person awarded the exemption subsequently becomes a
17resident of a facility licensed under the Nursing Home Care
18Act or a facility operated by the United States Department of
19Veterans Affairs, then the exemption shall continue so long as
20(i) the residence continues to be occupied by the qualifying
21person's spouse or (ii) the residence remains unoccupied but
22is still owned by the person who qualified for the homestead



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1    (c) The tax exemption under this Section carries over to
2the benefit of the surviving spouse of a qualified police
3officer or qualified firefighter as long as the spouse holds
4the legal or beneficial title to the homestead, permanently
5resides thereon, and does not remarry. If the surviving spouse
6sells the property, an exemption not to exceed the amount
7granted from the most recent ad valorem tax roll may be
8transferred to his or her new residence as long as it is used
9as his or her primary residence and he or she does not remarry.
10    (d) The homestead exemption under this Section is also
11granted for property that is used as a qualified residence by
12the surviving spouse of a police officer or firefighter killed
13in the line of duty, so long as the surviving spouse does not
14remarry. If a homestead exemption is granted under this
15Section to a surviving spouse and the surviving spouse awarded
16the exemption subsequently becomes a resident of a facility
17licensed under the Nursing Home Care Act or a facility
18operated by the United States Department of Veterans Affairs,
19then the exemption shall continue if the residence remains
20unoccupied but is still owned by the person who qualified for
21the homestead exemption.
22    (e) Each qualified police officer or qualified firefighter
23shall submit proof of the qualifying injury in such form and
24manner as the Department shall by rule prescribe. Each
25taxpayer who has been granted an exemption under this Section
26must reapply on an annual basis. Application must be made



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1during the application period in effect for the county of his
2or her residence. The assessor or chief county assessment
3officer may determine the eligibility of residential property
4to receive the homestead exemption provided by this Section by
5application, visual inspection, questionnaire, or other
6reasonable methods. The determination must be made in
7accordance with guidelines established by the Department.
8    (f) As used in this Section:
9    "Firefighter" means: (i) a person who is a "firefighter"
10or "fireman" as defined in Sections 4-106 or 6-106 of the
11Illinois Pension Code; (ii) a paramedic employed by a unit of
12local government; or (iii) an EMT, emergency medical
13technician-intermediate (EMT-I), or advanced emergency medical
14technician (A-EMT) employed by a unit of local government.
15    "Police officer" means: a policeman, as defined in Section
1610-3-1 of the Illinois Municipal Code; a conservation police
17officer; a sheriff or deputy sheriff; or a law enforcement
18officer employed by the State Police, the Secretary of State,
19or any other State agency, college, or university.
20    "Qualified firefighter" means a firefighter who:
21        (1) has suffered an injury related to his or her
22    service as a firefighter resulting in one or more of the
23    following:
24            (A) paraplegia;
25            (B) quadriplegia;
26            (C) dismemberment of a limb or other body part; or



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1            (D) amputation of a limb or other body part; and
2        (2) currently receives, or prior to retiring received,
3    a disability benefit under Section 4-110 of the Illinois
4    Pension Code or Section 6-151 of the Illinois Pension
5    Code.
6    "Qualified police officer" means a police officer who:
7        (1) has suffered an injury related to his or her
8    service as a police officer resulting in one or more of the
9    following:
10            (A) paraplegia;
11            (B) quadriplegia;
12            (C) dismemberment of a limb or other body part; or
13            (D) amputation of a limb or other body part; and
14        (2) currently receives, or prior to retiring received,
15    a disability benefit under Section 3-114.1 of the Illinois
16    Pension Code or Section 5-154 of the Illinois Pension
17    Code.
18    "Qualified residence" means real property, but less any
19portion of that property that is used for commercial purposes,
20with an equalized assessed value of less than $250,000 that is
21owned and occupied as the primary residence of (i) a qualified
22police officer, (ii) a qualified firefighter, or (iii) if
23applicable, the surviving spouse of a qualified police officer
24or qualified firefighter killed in the line of duty, if that
25police officer, firefighter, or spouse is liable for paying
26real estate taxes on the property and is an owner of record of



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1the property or has a legal or equitable interest therein, as
2evidenced by a written instrument. In the case of a leasehold
3interest in the property, the lease must be for a single family
4residence. Property rented for more than 6 months is presumed
5to be used for commercial purposes.
6    Section 99. Effective date. This Act takes effect upon
7becoming law.