103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2197

 

Introduced 2/8/2023, by Rep. Cyril Nichols

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169.1 new

    Amends the Property Tax Code. Provides that property that is used as a qualified residence by a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately.


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A BILL FOR

 

HB2197LRB103 26899 HLH 53263 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 15-169.1 as follows:
 
6    (35 ILCS 200/15-169.1 new)
7    Sec. 15-169.1. Homestead exemption for police officers and
8firefighters with certain duty-related injuries.
9    (a) Beginning with taxable year 2023, property that is
10used as a qualified residence by a qualified police officer or
11a qualified firefighter is exempt from taxation under this
12Code.
13    (b) If a homestead exemption is granted under this Section
14to a qualified police officer or a qualified firefighter and
15the person awarded the exemption subsequently becomes a
16resident of a facility licensed under the Nursing Home Care
17Act or a facility operated by the United States Department of
18Veterans Affairs, then the exemption shall continue so long as
19(i) the residence continues to be occupied by the qualifying
20person's spouse or (ii) the residence remains unoccupied but
21is still owned by the person who qualified for the homestead
22exemption.
23    (c) The tax exemption under this Section carries over to

 

 

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1the benefit of the surviving spouse of a qualified police
2officer or qualified firefighter as long as the spouse holds
3the legal or beneficial title to the homestead, permanently
4resides thereon, and does not remarry. If the surviving spouse
5sells the property, an exemption not to exceed the amount
6granted from the most recent ad valorem tax roll may be
7transferred to his or her new residence as long as it is used
8as his or her primary residence and he or she does not remarry.
9    (d) The homestead exemption under this Section is also
10granted for property that is used as a qualified residence by
11the surviving spouse of a police officer or firefighter killed
12in the line of duty, so long as the surviving spouse does not
13remarry. If a homestead exemption is granted under this
14Section to a surviving spouse and the surviving spouse awarded
15the exemption subsequently becomes a resident of a facility
16licensed under the Nursing Home Care Act or a facility
17operated by the United States Department of Veterans Affairs,
18then the exemption shall continue if the residence remains
19unoccupied but is still owned by the person who qualified for
20the homestead exemption.
21    (e) Each qualified police officer or qualified firefighter
22shall submit proof of the qualifying injury in such form and
23manner as the Department shall by rule prescribe. Each
24taxpayer who has been granted an exemption under this Section
25must reapply on an annual basis. Application must be made
26during the application period in effect for the county of his

 

 

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1or her residence. The assessor or chief county assessment
2officer may determine the eligibility of residential property
3to receive the homestead exemption provided by this Section by
4application, visual inspection, questionnaire, or other
5reasonable methods. The determination must be made in
6accordance with guidelines established by the Department.
7    (f) As used in this Section:
8    "Firefighter" means: (i) a person who is a firefighter or
9fireman as defined in Sections 4-106 or 6-106 of the Illinois
10Pension Code; (ii) a paramedic employed by a unit of local
11government; or (iii) an EMT, emergency medical
12technician-intermediate (EMT-I), or advanced emergency medical
13technician (A-EMT) employed by a unit of local government.
14    "Police officer" means: a policeman, as defined in Section
1510-3-1 of the Illinois Municipal Code; a conservation police
16officer; a sheriff or deputy sheriff; or a law enforcement
17officer employed by the State Police, the Secretary of State,
18or any other State agency, college, or university.
19    "Qualified firefighter" means a firefighter who:
20        (1) has suffered an injury related to his or her
21    service as a firefighter resulting in one or more of the
22    following:
23            (A) paraplegia;
24            (B) quadriplegia;
25            (C) dismemberment of a limb or other body part; or
26            (D) amputation of a limb or other body part; and

 

 

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1        (2) currently receives, or prior to retiring received,
2    a disability benefit under Section 4-110 of the Illinois
3    Pension Code or Section 6-151 of the Illinois Pension
4    Code.
5    "Qualified police officer" means a police officer who:
6        (1) has suffered an injury related to his or her
7    service as a police officer resulting in one or more of the
8    following:
9            (A) paraplegia;
10            (B) quadriplegia;
11            (C) dismemberment of a limb or other body part; or
12            (D) amputation of a limb or other body part; and
13        (2) currently receives, or prior to retiring received,
14    a disability benefit under Section 3-114.1 of the Illinois
15    Pension Code or Section 5-154 of the Illinois Pension
16    Code.
17    "Qualified residence" means real property, but less any
18portion of that property that is used for commercial purposes,
19with an equalized assessed value of less than $500,000 that is
20owned and occupied as the primary residence of (i) a qualified
21police officer, (ii) a qualified firefighter, or (iii) if
22applicable, the surviving spouse of a qualified police officer
23or qualified firefighter killed in the line of duty, if that
24police officer, firefighter, or spouse is liable for paying
25real estate taxes on the property and is an owner of record of
26the property or has a legal or equitable interest therein, as

 

 

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1evidenced by a written instrument. In the case of a leasehold
2interest in the property, the lease must be for a single family
3residence. Property rented for more than 6 months is presumed
4to be used for commercial purposes.
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.