Illinois General Assembly - Full Text of SB0051
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Full Text of SB0051  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 1/29/2021, by Sen. Rachelle Crowe


35 ILCS 200/15-178 new

    Amends the Property Tax Code. Provides that a county may, by ordinance, enact a law enforcement officer's homestead exemption in the amount of $1,500 to be deducted from the value of qualified property that is the primary residence of an eligible law enforcement officer. Effective June 1, 2021.

LRB102 00214 HLH 10216 b






SB0051LRB102 00214 HLH 10216 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 15-178 as follows:
6    (35 ILCS 200/15-178 new)
7    Sec. 15-178. Law enforcement officers' homestead
9    (a) As used in this Section:
10    "Department" means the Department of Revenue.
11    "Eligible law enforcement officer" means a sheriff meeting
12the requirements of Section 3-6 of the Counties Code, a
13sheriff's deputy meeting the requirements of Section 3-6 of
14the Counties Code, a court security officer defined in Section
153-6012.1 of the Counties Code, a mental health specialist as
16defined in Section 3-6012.2 of the Counties Code, any person
17appointed to the police force of a police department and sworn
18and commissioned to perform police duties, or any person
19employed by a State, county, municipality, special district,
20college, unit of government, or any other entity authorized by
21law to employ peace officers or exercise police authority and
22who is primarily responsible for the prevention or detection
23of crime and the enforcement of the laws of this State.



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1    "Qualified residence" means real property, but less any
2portion of that property that is used for commercial purposes,
3with an equalized assessed value of less than $250,000 that is
4the primary residence of an eligible law enforcement officer.
5Property rented for more than 6 months is presumed to be used
6for commercial purposes.
7    (b) A county may, by ordinance, enact the homestead
8exemption described in this Section.
9    (c) Beginning with the taxable year immediately following
10the enactment of an ordinance, or later if specified by the
11ordinance, an annual homestead exemption is granted to
12eligible law enforcement officers in the amount of $1,500 to
13be deducted from the property's value as equalized or assessed
14by the Department of Revenue. The eligible law enforcement
15officer shall receive the homestead exemption upon a qualified
16residence meeting all of the following requirements:
17        (1) the qualified residence must be occupied as the
18    primary residence by the eligible law enforcement officer;
19        (2) the eligible law enforcement officer must be
20    liable for paying the real estate taxes on the qualified
21    residence; and
22        (3) the eligible law enforcement officer must be an
23    owner of record of the property or have a legal or
24    equitable interest in the property as evidenced by a
25    written instrument. In the case of a leasehold interest in
26    property, the lease must be for a single family residence.



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1    (d) An eligible law enforcement officer during the taxable
2year may apply for this homestead exemption during that
3taxable year. Application must be made during the application
4period in effect for the county in which the property is
5located and in accordance with the local ordinance.
6    (e) chief county assessment officer in a county that has
7enacted the law enforcement officers' homestead exemption
8shall determine the eligibility of property to receive the
9homestead exemption according to guidelines established by the
10Department. After a person has received an exemption under
11this Section, an annual verification of eligibility for the
12exemption shall be mailed to the taxpayer.
13    (f) When a homestead exemption has been granted under this
14Section and the person qualifying subsequently becomes a
15resident of a facility licensed under the Assisted Living and
16Shared Housing Act, the Nursing Home Care Act, the Specialized
17Mental Health Rehabilitation Act of 2013, the ID/DD Community
18Care Act, or the MC/DD Act, the exemption shall continue so
19long as the residence continues to be occupied by the
20qualifying person's spouse or if the residence remains
21unoccupied but is still owned by the person qualified for the
22homestead exemption.
23    (g) If more than one law enforcement officer meet the
24requirements of subsection (c) for a single property, the
25homestead exemption remains $1,500.
26    Section 99. Effective date. This Act takes effect June 1,



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