Illinois 2023-2024 Regular Session

Illinois House Bill HB2197 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2197 Introduced , by Rep. Cyril Nichols SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169.1 new Amends the Property Tax Code. Provides that property that is used as a qualified residence by a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately. LRB103 26899 HLH 53263 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2197 Introduced , by Rep. Cyril Nichols SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169.1 new 35 ILCS 200/15-169.1 new Amends the Property Tax Code. Provides that property that is used as a qualified residence by a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately. LRB103 26899 HLH 53263 b LRB103 26899 HLH 53263 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2197 Introduced , by Rep. Cyril Nichols SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-169.1 new 35 ILCS 200/15-169.1 new
4	4	35 ILCS 200/15-169.1 new
5	5	Amends the Property Tax Code. Provides that property that is used as a qualified residence by a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately.
6	6	LRB103 26899 HLH 53263 b LRB103 26899 HLH 53263 b
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8	8	A BILL FOR
9	9	HB2197LRB103 26899 HLH 53263 b HB2197 LRB103 26899 HLH 53263 b
10	10	HB2197 LRB103 26899 HLH 53263 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by adding
15	15	5 Section 15-169.1 as follows:
16	16	6 (35 ILCS 200/15-169.1 new)
17	17	7 Sec. 15-169.1. Homestead exemption for police officers and
18	18	8 firefighters with certain duty-related injuries.
19	19	9 (a) Beginning with taxable year 2023, property that is
20	20	10 used as a qualified residence by a qualified police officer or
21	21	11 a qualified firefighter is exempt from taxation under this
22	22	12 Code.
23	23	13 (b) If a homestead exemption is granted under this Section
24	24	14 to a qualified police officer or a qualified firefighter and
25	25	15 the person awarded the exemption subsequently becomes a
26	26	16 resident of a facility licensed under the Nursing Home Care
27	27	17 Act or a facility operated by the United States Department of
28	28	18 Veterans Affairs, then the exemption shall continue so long as
29	29	19 (i) the residence continues to be occupied by the qualifying
30	30	20 person's spouse or (ii) the residence remains unoccupied but
31	31	21 is still owned by the person who qualified for the homestead
32	32	22 exemption.
33	33	23 (c) The tax exemption under this Section carries over to
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2197 Introduced , by Rep. Cyril Nichols SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-169.1 new 35 ILCS 200/15-169.1 new
39	39	35 ILCS 200/15-169.1 new
40	40	Amends the Property Tax Code. Provides that property that is used as a qualified residence by a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately.
41	41	LRB103 26899 HLH 53263 b LRB103 26899 HLH 53263 b
42	42	LRB103 26899 HLH 53263 b
43	43	A BILL FOR
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49	49	35 ILCS 200/15-169.1 new
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68	68	1 the benefit of the surviving spouse of a qualified police
69	69	2 officer or qualified firefighter as long as the spouse holds
70	70	3 the legal or beneficial title to the homestead, permanently
71	71	4 resides thereon, and does not remarry. If the surviving spouse
72	72	5 sells the property, an exemption not to exceed the amount
73	73	6 granted from the most recent ad valorem tax roll may be
74	74	7 transferred to his or her new residence as long as it is used
75	75	8 as his or her primary residence and he or she does not remarry.
76	76	9 (d) The homestead exemption under this Section is also
77	77	10 granted for property that is used as a qualified residence by
78	78	11 the surviving spouse of a police officer or firefighter killed
79	79	12 in the line of duty, so long as the surviving spouse does not
80	80	13 remarry. If a homestead exemption is granted under this
81	81	14 Section to a surviving spouse and the surviving spouse awarded
82	82	15 the exemption subsequently becomes a resident of a facility
83	83	16 licensed under the Nursing Home Care Act or a facility
84	84	17 operated by the United States Department of Veterans Affairs,
85	85	18 then the exemption shall continue if the residence remains
86	86	19 unoccupied but is still owned by the person who qualified for
87	87	20 the homestead exemption.
88	88	21 (e) Each qualified police officer or qualified firefighter
89	89	22 shall submit proof of the qualifying injury in such form and
90	90	23 manner as the Department shall by rule prescribe. Each
91	91	24 taxpayer who has been granted an exemption under this Section
92	92	25 must reapply on an annual basis. Application must be made
93	93	26 during the application period in effect for the county of his
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104	104	1 or her residence. The assessor or chief county assessment
105	105	2 officer may determine the eligibility of residential property
106	106	3 to receive the homestead exemption provided by this Section by
107	107	4 application, visual inspection, questionnaire, or other
108	108	5 reasonable methods. The determination must be made in
109	109	6 accordance with guidelines established by the Department.
110	110	7 (f) As used in this Section:
111	111	8 "Firefighter" means: (i) a person who is a firefighter or
112	112	9 fireman as defined in Sections 4-106 or 6-106 of the Illinois
113	113	10 Pension Code; (ii) a paramedic employed by a unit of local
114	114	11 government; or (iii) an EMT, emergency medical
115	115	12 technician-intermediate (EMT-I), or advanced emergency medical
116	116	13 technician (A-EMT) employed by a unit of local government.
117	117	14 "Police officer" means: a policeman, as defined in Section
118	118	15 10-3-1 of the Illinois Municipal Code; a conservation police
119	119	16 officer; a sheriff or deputy sheriff; or a law enforcement
120	120	17 officer employed by the State Police, the Secretary of State,
121	121	18 or any other State agency, college, or university.
122	122	19 "Qualified firefighter" means a firefighter who:
123	123	20 (1) has suffered an injury related to his or her
124	124	21 service as a firefighter resulting in one or more of the
125	125	22 following:
126	126	23 (A) paraplegia;
127	127	24 (B) quadriplegia;
128	128	25 (C) dismemberment of a limb or other body part; or
129	129	26 (D) amputation of a limb or other body part; and
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140	140	1 (2) currently receives, or prior to retiring received,
141	141	2 a disability benefit under Section 4-110 of the Illinois
142	142	3 Pension Code or Section 6-151 of the Illinois Pension
143	143	4 Code.
144	144	5 "Qualified police officer" means a police officer who:
145	145	6 (1) has suffered an injury related to his or her
146	146	7 service as a police officer resulting in one or more of the
147	147	8 following:
148	148	9 (A) paraplegia;
149	149	10 (B) quadriplegia;
150	150	11 (C) dismemberment of a limb or other body part; or
151	151	12 (D) amputation of a limb or other body part; and
152	152	13 (2) currently receives, or prior to retiring received,
153	153	14 a disability benefit under Section 3-114.1 of the Illinois
154	154	15 Pension Code or Section 5-154 of the Illinois Pension
155	155	16 Code.
156	156	17 "Qualified residence" means real property, but less any
157	157	18 portion of that property that is used for commercial purposes,
158	158	19 with an equalized assessed value of less than $500,000 that is
159	159	20 owned and occupied as the primary residence of (i) a qualified
160	160	21 police officer, (ii) a qualified firefighter, or (iii) if
161	161	22 applicable, the surviving spouse of a qualified police officer
162	162	23 or qualified firefighter killed in the line of duty, if that
163	163	24 police officer, firefighter, or spouse is liable for paying
164	164	25 real estate taxes on the property and is an owner of record of
165	165	26 the property or has a legal or equitable interest therein, as
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176	176	1 evidenced by a written instrument. In the case of a leasehold
177	177	2 interest in the property, the lease must be for a single family
178	178	3 residence. Property rented for more than 6 months is presumed
179	179	4 to be used for commercial purposes.
180	180	5 Section 99. Effective date. This Act takes effect upon
181	181	6 becoming law.
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