Full Text of SB0051 102nd General Assembly
SB0051 102ND GENERAL ASSEMBLY
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
Introduced 1/29/2021, by Sen. Rachelle Crowe
SYNOPSIS AS INTRODUCED:
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.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
The Property Tax Code is amended by adding
Section 15-178 as follows:
(35 ILCS 200/15-178 new)
Law enforcement officers' homestead
(a) As used in this Section:
"Department" means the Department of Revenue.
"Eligible law enforcement officer" means a sheriff meeting
the requirements of Section 3-6 of the Counties Code, a
sheriff's deputy meeting the requirements of Section 3-6 of
the Counties Code, a court security officer defined in Section
3-6012.1 of the Counties Code, a mental health specialist as
defined in Section 3-6012.2 of the Counties Code, any person
appointed to the police force of a police department and sworn
and commissioned to perform police duties, or any person
employed by a State, county, municipality, special district,
college, unit of government, or any other entity authorized by
law to employ peace officers or exercise police authority and
who is primarily responsible for the prevention or detection
of crime and the enforcement of the laws of this State.
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"Qualified residence" means real property, but less any
portion of that property that is used for commercial purposes,
with an equalized assessed value of less than $250,000 that is
the primary residence of an eligible law enforcement officer.
Property rented for more than 6 months is presumed to be used
for commercial purposes.
(b) A county may, by ordinance, enact the homestead
exemption described in this Section.
(c) Beginning with the taxable year immediately following
the enactment of an ordinance, or later if specified by the
ordinance, an annual homestead exemption is granted to
eligible law enforcement officers in the amount of $1,500 to
be deducted from the property's value as equalized or assessed
by the Department of Revenue. The eligible law enforcement
officer shall receive the homestead exemption upon a qualified
residence meeting all of the following requirements:
(1) the qualified residence must be occupied as the
primary residence by the eligible law enforcement officer;
(2) the eligible law enforcement officer must be
liable for paying the real estate taxes on the qualified
(3) the eligible law enforcement officer must be an
owner of record of the property or have a legal or
equitable interest in the property as evidenced by a
written instrument. In the case of a leasehold interest in
property, the lease must be for a single family residence.
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(d) An eligible law enforcement officer during the taxable
year may apply for this homestead exemption during that
taxable year. Application must be made during the application
period in effect for the county in which the property is
located and in accordance with the local ordinance.
(e) chief county assessment officer in a county that has
enacted the law enforcement officers' homestead exemption
shall determine the eligibility of property to receive the
homestead exemption according to guidelines established by the
Department. After a person has received an exemption under
this Section, an annual verification of eligibility for the
exemption shall be mailed to the taxpayer.
(f) When a homestead exemption has been granted under this
Section and the person qualifying subsequently becomes a
resident of a facility licensed under the Assisted Living and
Shared Housing Act, the Nursing Home Care Act, the Specialized
Mental Health Rehabilitation Act of 2013, the ID/DD Community
Care Act, or the MC/DD Act, the exemption shall continue so
long as the residence continues to be occupied by the
qualifying person's spouse or if the residence remains
unoccupied but is still owned by the person qualified for the
(g) If more than one law enforcement officer meet the
requirements of subsection (c) for a single property, the
homestead exemption remains $1,500.
This Act takes effect June 1,
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