Illinois 2023-2024 Regular Session

Illinois Senate Bill SB1642 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 SB1642 Introduced 2/8/2023, by Sen. Robert F. Martwick 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 property of police officers and firefighters with duty-related disabilities. Effective immediately. LRB103 27797 HLH 54175 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1642 Introduced 2/8/2023, by Sen. Robert F. Martwick SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-169.1 new 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 property of police officers and firefighters with duty-related disabilities. Effective immediately. LRB103 27797 HLH 54175 b LRB103 27797 HLH 54175 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1642 Introduced 2/8/2023, by Sen. Robert F. Martwick 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. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of police officers and firefighters with duty-related disabilities. Effective immediately.
6	6	LRB103 27797 HLH 54175 b LRB103 27797 HLH 54175 b
7	7	LRB103 27797 HLH 54175 b
8	8	A BILL FOR
9	9	SB1642LRB103 27797 HLH 54175 b SB1642 LRB103 27797 HLH 54175 b
10	10	SB1642 LRB103 27797 HLH 54175 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, an annual homestead
20	20	10 exemption, limited to a reduction of $5,000 from the equalized
21	21	11 assessed value of the property, is granted for property that
22	22	12 is used as a qualified residence by a qualified police officer
23	23	13 or a qualified firefighter.
24	24	14 (b) If a homestead exemption is granted under this Section
25	25	15 to a qualified police officer or a qualified firefighter and
26	26	16 the person awarded the exemption subsequently becomes a
27	27	17 resident of a facility licensed under the Nursing Home Care
28	28	18 Act or a facility operated by the United States Department of
29	29	19 Veterans Affairs, then the exemption shall continue so long as
30	30	20 (i) the residence continues to be occupied by the qualifying
31	31	21 person's spouse or (ii) the residence remains unoccupied but
32	32	22 is still owned by the person who qualified for the homestead
33	33	23 exemption.
34	34
35	35
36	36
37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1642 Introduced 2/8/2023, by Sen. Robert F. Martwick 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. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of police officers and firefighters with duty-related disabilities. Effective immediately.
41	41	LRB103 27797 HLH 54175 b LRB103 27797 HLH 54175 b
42	42	LRB103 27797 HLH 54175 b
43	43	A BILL FOR
44	44
45	45
46	46
47	47
48	48
49	49	35 ILCS 200/15-169.1 new
50	50
51	51
52	52
53	53	LRB103 27797 HLH 54175 b
54	54
55	55
56	56
57	57
58	58
59	59
60	60
61	61
62	62
63	63	SB1642 LRB103 27797 HLH 54175 b
64	64
65	65
66	66	SB1642- 2 -LRB103 27797 HLH 54175 b SB1642 - 2 - LRB103 27797 HLH 54175 b
67	67	SB1642 - 2 - LRB103 27797 HLH 54175 b
68	68	1 (c) The tax exemption under this Section carries over to
69	69	2 the benefit of the surviving spouse of a qualified police
70	70	3 officer or qualified firefighter as long as the spouse holds
71	71	4 the legal or beneficial title to the homestead, permanently
72	72	5 resides thereon, and does not remarry. If the surviving spouse
73	73	6 sells the property, an exemption not to exceed the amount
74	74	7 granted from the most recent ad valorem tax roll may be
75	75	8 transferred to his or her new residence as long as it is used
76	76	9 as his or her primary residence and he or she does not remarry.
77	77	10 (d) The homestead exemption under this Section is also
78	78	11 granted for property that is used as a qualified residence by
79	79	12 the surviving spouse of a police officer or firefighter killed
80	80	13 in the line of duty, so long as the surviving spouse does not
81	81	14 remarry. If a homestead exemption is granted under this
82	82	15 Section to a surviving spouse and the surviving spouse awarded
83	83	16 the exemption subsequently becomes a resident of a facility
84	84	17 licensed under the Nursing Home Care Act or a facility
85	85	18 operated by the United States Department of Veterans Affairs,
86	86	19 then the exemption shall continue if the residence remains
87	87	20 unoccupied but is still owned by the person who qualified for
88	88	21 the homestead exemption.
89	89	22 (e) Each qualified police officer or qualified firefighter
90	90	23 shall submit proof of the qualifying injury in such form and
91	91	24 manner as the Department shall by rule prescribe. Each
92	92	25 taxpayer who has been granted an exemption under this Section
93	93	26 must reapply on an annual basis. Application must be made
94	94
95	95
96	96
97	97
98	98
99	99	SB1642 - 2 - LRB103 27797 HLH 54175 b
100	100
101	101
102	102	SB1642- 3 -LRB103 27797 HLH 54175 b SB1642 - 3 - LRB103 27797 HLH 54175 b
103	103	SB1642 - 3 - LRB103 27797 HLH 54175 b
104	104	1 during the application period in effect for the county of his
105	105	2 or her residence. The assessor or chief county assessment
106	106	3 officer may determine the eligibility of residential property
107	107	4 to receive the homestead exemption provided by this Section by
108	108	5 application, visual inspection, questionnaire, or other
109	109	6 reasonable methods. The determination must be made in
110	110	7 accordance with guidelines established by the Department.
111	111	8 (f) As used in this Section:
112	112	9 "Firefighter" means: (i) a person who is a "firefighter"
113	113	10 or "fireman" as defined in Sections 4-106 or 6-106 of the
114	114	11 Illinois Pension Code; (ii) a paramedic employed by a unit of
115	115	12 local government; or (iii) an EMT, emergency medical
116	116	13 technician-intermediate (EMT-I), or advanced emergency medical
117	117	14 technician (A-EMT) employed by a unit of local government.
118	118	15 "Police officer" means: a policeman, as defined in Section
119	119	16 10-3-1 of the Illinois Municipal Code; a conservation police
120	120	17 officer; a sheriff or deputy sheriff; or a law enforcement
121	121	18 officer employed by the State Police, the Secretary of State,
122	122	19 or any other State agency, college, or university.
123	123	20 "Qualified firefighter" means a firefighter who:
124	124	21 (1) has suffered an injury related to his or her
125	125	22 service as a firefighter resulting in one or more of the
126	126	23 following:
127	127	24 (A) paraplegia;
128	128	25 (B) quadriplegia;
129	129	26 (C) dismemberment of a limb or other body part; or
130	130
131	131
132	132
133	133
134	134
135	135	SB1642 - 3 - LRB103 27797 HLH 54175 b
136	136
137	137
138	138	SB1642- 4 -LRB103 27797 HLH 54175 b SB1642 - 4 - LRB103 27797 HLH 54175 b
139	139	SB1642 - 4 - LRB103 27797 HLH 54175 b
140	140	1 (D) amputation of a limb or other body part; and
141	141	2 (2) currently receives, or prior to retiring received,
142	142	3 a disability benefit under Section 4-110 of the Illinois
143	143	4 Pension Code or Section 6-151 of the Illinois Pension
144	144	5 Code.
145	145	6 "Qualified police officer" means a police officer who:
146	146	7 (1) has suffered an injury related to his or her
147	147	8 service as a police officer resulting in one or more of the
148	148	9 following:
149	149	10 (A) paraplegia;
150	150	11 (B) quadriplegia;
151	151	12 (C) dismemberment of a limb or other body part; or
152	152	13 (D) amputation of a limb or other body part; and
153	153	14 (2) currently receives, or prior to retiring received,
154	154	15 a disability benefit under Section 3-114.1 of the Illinois
155	155	16 Pension Code or Section 5-154 of the Illinois Pension
156	156	17 Code.
157	157	18 "Qualified residence" means real property, but less any
158	158	19 portion of that property that is used for commercial purposes,
159	159	20 with an equalized assessed value of less than $250,000 that is
160	160	21 owned and occupied as the primary residence of (i) a qualified
161	161	22 police officer, (ii) a qualified firefighter, or (iii) if
162	162	23 applicable, the surviving spouse of a qualified police officer
163	163	24 or qualified firefighter killed in the line of duty, if that
164	164	25 police officer, firefighter, or spouse is liable for paying
165	165	26 real estate taxes on the property and is an owner of record of
166	166
167	167
168	168
169	169
170	170
171	171	SB1642 - 4 - LRB103 27797 HLH 54175 b
172	172
173	173
174	174	SB1642- 5 -LRB103 27797 HLH 54175 b SB1642 - 5 - LRB103 27797 HLH 54175 b
175	175	SB1642 - 5 - LRB103 27797 HLH 54175 b
176	176	1 the property or has a legal or equitable interest therein, as
177	177	2 evidenced by a written instrument. In the case of a leasehold
178	178	3 interest in the property, the lease must be for a single family
179	179	4 residence. Property rented for more than 6 months is presumed
180	180	5 to be used for commercial purposes.
181	181	6 Section 99. Effective date. This Act takes effect upon
182	182	7 becoming law.
183	183
184	184
185	185
186	186
187	187
188	188	SB1642 - 5 - LRB103 27797 HLH 54175 b