Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1405 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1405 Introduced 1/31/2025, by Sen. Dale Fowler 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 the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately. LRB104 03812 HLH 13836 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1405 Introduced 1/31/2025, by Sen. Dale Fowler 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 the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately. LRB104 03812 HLH 13836 b LRB104 03812 HLH 13836 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1405 Introduced 1/31/2025, by Sen. Dale Fowler 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 the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately.
6	6	LRB104 03812 HLH 13836 b LRB104 03812 HLH 13836 b
7	7	LRB104 03812 HLH 13836 b
8	8	A BILL FOR
9	9	SB1405LRB104 03812 HLH 13836 b SB1405 LRB104 03812 HLH 13836 b
10	10	SB1405 LRB104 03812 HLH 13836 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 surviving spouse of
18	18	8 a police officer or firefighter.
19	19	9 (a) Beginning with taxable year 2026, 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 the surviving spouse of a
23	23	13 police officer or firefighter who is killed in the line of duty
24	24	14 on or after January 1, 2026, as long as the spouse holds the
25	25	15 legal or beneficial title to the homestead, permanently
26	26	16 resides thereon, and does not remarry. If the surviving spouse
27	27	17 sells the property, an exemption not to exceed the amount
28	28	18 granted from the most recent ad valorem tax roll may be
29	29	19 transferred to his or her new residence as long as it is used
30	30	20 as his or her primary residence and he or she does not remarry.
31	31	21 (b) If a homestead exemption is granted under this
32	32	22 Section, and the qualifying surviving spouse subsequently
33	33	23 becomes a resident of a facility licensed under the Nursing
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1405 Introduced 1/31/2025, by Sen. Dale Fowler 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 the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately.
41	41	LRB104 03812 HLH 13836 b LRB104 03812 HLH 13836 b
42	42	LRB104 03812 HLH 13836 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 Home Care Act or a facility operated by the United States
69	69	2 Department of Veterans Affairs, then the exemption shall
70	70	3 continue so long as the residence remains unoccupied but is
71	71	4 still owned by the person who qualified for the homestead
72	72	5 exemption.
73	73	6 (c) Each taxpayer who has been granted an exemption under
74	74	7 this Section must reapply on an annual basis. Application must
75	75	8 be made during the application period in effect for the county
76	76	9 of his or her residence. The assessor or chief county
77	77	10 assessment officer may determine the eligibility of
78	78	11 residential property to receive the homestead exemption
79	79	12 provided by this Section by application, visual inspection,
80	80	13 questionnaire, or other reasonable methods. The determination
81	81	14 must be made in accordance with guidelines established by the
82	82	15 Department.
83	83	16 (d) As used in this Section:
84	84	17 "Firefighter" means: (i) a person who is a "firefighter"
85	85	18 or "fireman" as defined in Sections 4-106 or 6-106 of the
86	86	19 Illinois Pension Code; (ii) a paramedic employed by a unit of
87	87	20 local government; or (iii) an EMT, emergency medical
88	88	21 technician-intermediate (EMT-I), or advanced emergency medical
89	89	22 technician (A-EMT) employed by a unit of local government.
90	90	23 "Police officer" means: a policeman, as defined in Section
91	91	24 10-3-1 of the Illinois Municipal Code; a conservation police
92	92	25 officer; a sheriff or deputy sheriff; or a law enforcement
93	93	26 officer employed by the State Police, the Secretary of State,
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104	104	1 or any other State agency, college, or university.
105	105	2 "Qualified residence" means real property, but less any
106	106	3 portion of that property that is used for commercial purposes,
107	107	4 with an equalized assessed value of less than $250,000 that is
108	108	5 owned and occupied as the primary residence of the surviving
109	109	6 spouse of a police officer or firefighter killed in the line of
110	110	7 duty, if that spouse is liable for paying real estate taxes on
111	111	8 the property and is an owner of record of the property or has a
112	112	9 legal or equitable interest therein, as evidenced by a written
113	113	10 instrument. In the case of a leasehold interest in the
114	114	11 property, the lease must be for a single family residence.
115	115	12 Property rented for more than 6 months is presumed to be used
116	116	13 for commercial purposes.
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