103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2950 Introduced , by Rep. Michael J. Kelly SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-171 new Amends the Property Tax Code. Creates a homestead exemption for surviving spouses of fallen police officers and fallen rescue workers in an amount equal to 50% of the equalized assessed value of the property so long as the surviving spouse continues to reside at the qualified residence and does not remarry. Effective immediately. LRB103 27092 HLH 53460 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2950 Introduced , by Rep. Michael J. Kelly SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-171 new 35 ILCS 200/15-171 new Amends the Property Tax Code. Creates a homestead exemption for surviving spouses of fallen police officers and fallen rescue workers in an amount equal to 50% of the equalized assessed value of the property so long as the surviving spouse continues to reside at the qualified residence and does not remarry. Effective immediately. LRB103 27092 HLH 53460 b LRB103 27092 HLH 53460 b A BILL FOR
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2950 Introduced , by Rep. Michael J. Kelly SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-171 new 35 ILCS 200/15-171 new
35 ILCS 200/15-171 new
Amends the Property Tax Code. Creates a homestead exemption for surviving spouses of fallen police officers and fallen rescue workers in an amount equal to 50% of the equalized assessed value of the property so long as the surviving spouse continues to reside at the qualified residence and does not remarry. Effective immediately.
LRB103 27092 HLH 53460 b LRB103 27092 HLH 53460 b
LRB103 27092 HLH 53460 b
A BILL FOR
HB2950LRB103 27092 HLH 53460 b HB2950 LRB103 27092 HLH 53460 b
HB2950 LRB103 27092 HLH 53460 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by adding
5 Section 15-171 as follows:
6 (35 ILCS 200/15-171 new)
7 Sec. 15-171. Homestead exemption for surviving spouses of
8 fallen police officers or rescue workers.
9 (a) Beginning with taxable year 2024, an annual homestead
10 exemption is granted for property that is used as a qualified
11 residence by the surviving spouse of a fallen police officer
12 or rescue worker as long as the surviving spouse continues to
13 reside at the qualified residence and does not remarry. The
14 amount of the exemption is 50% of the equalized assessed value
15 of the property.
16 (b) If a homestead exemption is granted under this Section
17 and the person awarded the exemption subsequently becomes a
18 resident of a facility licensed under the Nursing Home Care
19 Act or a facility operated by the United States Department of
20 Veterans Affairs, then the exemption shall continue if the
21 residence remains unoccupied but is still owned by the person
22 who qualified for the homestead exemption.
23 (c) If the person qualifying for the exemption does not
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2950 Introduced , by Rep. Michael J. Kelly SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-171 new 35 ILCS 200/15-171 new
35 ILCS 200/15-171 new
Amends the Property Tax Code. Creates a homestead exemption for surviving spouses of fallen police officers and fallen rescue workers in an amount equal to 50% of the equalized assessed value of the property so long as the surviving spouse continues to reside at the qualified residence and does not remarry. Effective immediately.
LRB103 27092 HLH 53460 b LRB103 27092 HLH 53460 b
LRB103 27092 HLH 53460 b
A BILL FOR
35 ILCS 200/15-171 new
LRB103 27092 HLH 53460 b
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HB2950 - 2 - LRB103 27092 HLH 53460 b
1 occupy the qualified residence as of January 1 of the taxable
2 year, the exemption granted under this Section shall be
3 prorated on a monthly basis. The prorated exemption shall
4 apply beginning with the first complete month in which the
5 person occupies the qualified residence.
6 (d) Each taxpayer who has been granted an exemption under
7 this Section must reapply on an annual basis. Application must
8 be made during the application period in effect for the county
9 in which the property is located. The assessor or chief county
10 assessment officer may determine the eligibility of
11 residential property to receive the homestead exemption
12 provided by this Section by application, visual inspection,
13 questionnaire, or other reasonable methods. The determination
14 must be made in accordance with guidelines established by the
15 Department.
16 (e) The exemption under this Section is in addition to any
17 other homestead exemption provided in this Article 15.
18 Notwithstanding Sections 6 and 8 of the State Mandates Act, no
19 reimbursement by the State is required for the implementation
20 of any mandate created by this Section.
21 (f) As used in this Section:
22 "Fallen police officer or rescue worker" means an
23 individual who dies at any time prior to the last day of the
24 application period for the exemption under this Section for
25 the taxable year for which the exemption is sought and who dies
26 either (i) as a result of or in the course of employment as a
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1 police officer or (ii) while in the active service of a fire,
2 rescue, or emergency medical service.
3 "Fallen police officer or rescue worker" does not include
4 any individual whose death was the result of that individual's
5 own willful misconduct or abuse of alcohol or drugs.
6 "Qualified residence" means property in the State that was
7 used as the primary residence of the fallen police officer or
8 rescue worker at the time of his or her death.
9 Section 99. Effective date. This Act takes effect upon
10 becoming law.
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