Illinois 2023-2024 Regular Session

Illinois House Bill HB2950

Introduced
2/16/23  
Introduced
2/16/23  
Refer
2/28/23  
Refer
2/16/23  
Refer
3/10/23  
Refer
2/28/23  

Caption

PROP TX-PUBLIC SAFETY-SPOUSE

Impact

The bill would have immediate fiscal implications for the state's property tax system. By allowing surviving spouses of fallen heroes significant property tax relief, it not only serves as a form of financial support but is also a commendable acknowledgment of their sacrifice. The exemption would ease the financial strain on families who have already endured significant loss, making it more feasible for them to maintain their homes in challenging circumstances.

Summary

House Bill 2950, introduced by Rep. Michael J. Kelly, proposes a significant amendment to the Illinois Property Tax Code by creating a homestead exemption for the surviving spouses of fallen police officers and rescue workers. This bill aims to lessen the financial burden on these spouses by granting them an exemption equivalent to 50% of the property's equalized assessed value, provided they continue to reside in their home and do not remarry. The exemption is set to take effect for the taxable year 2024.

Conclusion

In summary, HB2950 seeks to honor the sacrifices of police officers and rescue workers by providing substantial property tax relief to their surviving spouses. By implementing this exemption, the state acknowledges the ongoing financial hardships faced by these families and aims to support their continued residence in their homes. The long-term effects of this bill will depend significantly on local budget allocations and the willingness of communities to adapt to the financial changes it may usher in.

Contention

While the bill has wide support due to its noble intent, it may face scrutiny regarding its financial impact on local taxing bodies that rely on property tax revenues. Critics may argue about the implications of granting such exemptions on local budgets, raising concerns about the equity of property tax responsibilities among different property owners. However, the bill explicitly states that it does not require state reimbursement for the implementation of this exemption, which could sidestep some fiscal concerns.

Companion Bills

No companion bills found.

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