Full Text of SB0039 101st General Assembly
SB0039 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB0039 Introduced 1/10/2019, by Sen. John G. Mulroe SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of police officers and firefighters with duty-related disabilities. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by adding | 5 | | Section 15-169.1 as follows: | 6 | | (35 ILCS 200/15-169.1 new) | 7 | | Sec. 15-169.1. Homestead exemption for police officers and | 8 | | firefighters with certain duty-related injuries. | 9 | | (a) Beginning with taxable year 2019, an annual homestead | 10 | | exemption, limited to a reduction of $5,000 from the equalized | 11 | | assessed value of the property, is granted for property that is | 12 | | used as a qualified residence by a qualified police officer or | 13 | | a qualified firefighter. | 14 | | (b) If a homestead exemption is granted under this Section | 15 | | to a qualified police officer or a qualified firefighter and | 16 | | the person awarded the exemption subsequently becomes a | 17 | | resident of a facility licensed under the Nursing Home Care Act | 18 | | or a facility operated by the United States Department of | 19 | | Veterans Affairs, then the exemption shall continue so long as | 20 | | (i) the residence continues to be occupied by the qualifying | 21 | | person's spouse or (ii) the residence remains unoccupied but is | 22 | | still owned by the person who qualified for the homestead | 23 | | exemption. |
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| 1 | | (c) The tax exemption under this Section carries over to | 2 | | the benefit of the surviving spouse of a qualified police | 3 | | officer or qualified firefighter as long as the spouse holds | 4 | | the legal or
beneficial title to the homestead, permanently | 5 | | resides
thereon, and does not remarry. If the surviving spouse | 6 | | sells
the property, an exemption not to exceed the amount | 7 | | granted
from the most recent ad valorem tax roll may be | 8 | | transferred to
his or her new residence as long as it is used | 9 | | as his or her
primary residence and he or she does not remarry. | 10 | | (d) The homestead exemption under this Section is also | 11 | | granted for property that is used as a qualified residence by | 12 | | the surviving spouse of a police officer or firefighter killed | 13 | | in the line of duty, so long as the surviving spouse does not | 14 | | remarry. If a homestead exemption is granted under this Section | 15 | | to a surviving spouse and the surviving spouse awarded the | 16 | | exemption subsequently becomes a resident of a facility | 17 | | licensed under the Nursing Home Care Act or a facility operated | 18 | | by the United States Department of Veterans Affairs, then the | 19 | | exemption shall continue if the residence remains unoccupied | 20 | | but is still owned by the person who qualified for the | 21 | | homestead exemption. | 22 | | (e) Each qualified police officer or qualified firefighter | 23 | | shall submit proof of the qualifying injury in such form and | 24 | | manner as the Department shall by rule prescribe. Each taxpayer | 25 | | who has been granted an exemption under this Section must | 26 | | reapply on an annual basis. Application must be made during the |
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| 1 | | application period
in effect for the county of his or her | 2 | | residence. The assessor
or chief county assessment officer may | 3 | | determine the
eligibility of residential property to receive | 4 | | the homestead
exemption provided by this Section by | 5 | | application, visual
inspection, questionnaire, or other | 6 | | reasonable methods. The
determination must be made in | 7 | | accordance with guidelines
established by the Department. | 8 | | (f) As used in this Section: | 9 | | "Firefighter" means: (i) a person who is a "firefighter" or | 10 | | "fireman" as defined
in Sections 4-106 or 6-106 of the Illinois | 11 | | Pension Code; (ii) a paramedic employed by a unit of local | 12 | | government; or (iii) an EMT, emergency medical | 13 | | technician-intermediate (EMT-I), or advanced emergency medical | 14 | | technician (A-EMT) employed by a unit of local government. | 15 | | "Police officer" means: a policeman, as defined in Section | 16 | | 10-3-1 of the Illinois Municipal Code; a conservation police | 17 | | officer; a sheriff or deputy sheriff; or a law enforcement | 18 | | officer employed by the State Police, the Secretary of State, | 19 | | or any other State agency, college, or university. | 20 | | "Qualified firefighter" means a firefighter who: | 21 | | (1) has suffered an injury related to his or her | 22 | | service as a firefighter resulting in one or more of the | 23 | | following: | 24 | | (A) paraplegia; | 25 | | (B) quadriplegia; | 26 | | (C) dismemberment of a limb or other body part; or |
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| 1 | | (D) amputation of a limb or other body part; and | 2 | | (2) currently receives, or prior to retiring received, | 3 | | a disability benefit under Section 4-110 of the Illinois | 4 | | Pension Code or Section 6-151 of the Illinois Pension 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 Code. | 16 | | "Qualified residence" means real
property, but less any | 17 | | portion of that property that is used for
commercial purposes, | 18 | | with an equalized assessed value of less than $250,000 that is | 19 | | owned and occupied as the primary residence of (i) a qualified | 20 | | police officer, (ii) a qualified firefighter, or (iii) if | 21 | | applicable, the surviving spouse of a qualified police officer | 22 | | or qualified firefighter killed in the line of duty, if that | 23 | | police officer, firefighter, or spouse is liable for paying | 24 | | real estate taxes on the property and is an owner of record of | 25 | | the property or has a legal or equitable interest therein, as | 26 | | evidenced by a written instrument. In the case of a leasehold |
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| 1 | | interest in the property, the lease must be for a single family | 2 | | residence. Property rented for more than 6 months is
presumed | 3 | | to be used for commercial purposes.
| 4 | | Section 99. Effective date. This Act takes effect upon | 5 | | becoming law.
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