103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2950

 

Introduced 2/16/2023, 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.


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A BILL FOR

 

HB2950LRB103 27092 HLH 53460 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by adding
5Section 15-171 as follows:
 
6    (35 ILCS 200/15-171 new)
7    Sec. 15-171. Homestead exemption for surviving spouses of
8fallen police officers or rescue workers.
9    (a) Beginning with taxable year 2024, an annual homestead
10exemption is granted for property that is used as a qualified
11residence by the surviving spouse of a fallen police officer
12or rescue worker as long as the surviving spouse continues to
13reside at the qualified residence and does not remarry. The
14amount of the exemption is 50% of the equalized assessed value
15of the property.
16    (b) If a homestead exemption is granted under this Section
17and the person awarded the exemption subsequently becomes a
18resident of a facility licensed under the Nursing Home Care
19Act or a facility operated by the United States Department of
20Veterans Affairs, then the exemption shall continue if the
21residence remains unoccupied but is still owned by the person
22who qualified for the homestead exemption.
23    (c) If the person qualifying for the exemption does not

 

 

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1occupy the qualified residence as of January 1 of the taxable
2year, the exemption granted under this Section shall be
3prorated on a monthly basis. The prorated exemption shall
4apply beginning with the first complete month in which the
5person occupies the qualified residence.
6    (d) Each taxpayer who has been granted an exemption under
7this Section must reapply on an annual basis. Application must
8be made during the application period in effect for the county
9in which the property is located. The assessor or chief county
10assessment officer may determine the eligibility of
11residential property to receive the homestead exemption
12provided by this Section by application, visual inspection,
13questionnaire, or other reasonable methods. The determination
14must be made in accordance with guidelines established by the
15Department.
16    (e) The exemption under this Section is in addition to any
17other homestead exemption provided in this Article 15.
18Notwithstanding Sections 6 and 8 of the State Mandates Act, no
19reimbursement by the State is required for the implementation
20of any mandate created by this Section.
21    (f) As used in this Section:
22    "Fallen police officer or rescue worker" means an
23individual who dies at any time prior to the last day of the
24application period for the exemption under this Section for
25the taxable year for which the exemption is sought and who dies
26either (i) as a result of or in the course of employment as a

 

 

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1police officer or (ii) while in the active service of a fire,
2rescue, or emergency medical service.
3    "Fallen police officer or rescue worker" does not include
4any individual whose death was the result of that individual's
5own willful misconduct or abuse of alcohol or drugs.
6    "Qualified residence" means property in the State that was
7used as the primary residence of the fallen police officer or
8rescue worker at the time of his or her death.
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.