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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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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 |
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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.
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9 | Section 99. Effective date. This Act takes effect upon | ||||||
10 | becoming law.
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