Full Text of SB4024 101st General Assembly
SB4024 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB4024 Introduced 1/4/2021, by Sen. Rachelle Crowe SYNOPSIS AS INTRODUCED: |
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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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| | 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 15-178 as follows: | 6 | | (35 ILCS 200/15-178 new) | 7 | | Sec. 15-178. Law enforcement officers' homestead | 8 | | exemption. | 9 | | (a) As used in this Section: | 10 | | "Department" means the Department of Revenue. | 11 | | "Eligible law enforcement officer" means a sheriff meeting | 12 | | the requirements of Section 3-6 of the Counties Code, a | 13 | | sheriff's deputy meeting the requirements of Section 3-6 of the | 14 | | Counties Code, a court security officer defined in Section | 15 | | 3-6012.1 of the Counties Code, a mental health specialist as | 16 | | defined in Section 3-6012.2 of the Counties Code, any person | 17 | | appointed to the police force of a police department and sworn | 18 | | and commissioned to perform police duties, or any person | 19 | | employed by a State, county, municipality, special district, | 20 | | college, unit of government, or any other entity authorized by | 21 | | law to employ peace officers or exercise police authority and | 22 | | who is primarily responsible for the prevention or detection of | 23 | | crime and the enforcement of the laws of this State. |
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| 1 | | "Qualified residence" means real property, but less any | 2 | | portion of that property that is used for commercial purposes, | 3 | | with an equalized assessed value of less than $250,000 that is | 4 | | the primary residence of an eligible law enforcement officer. | 5 | | Property rented for more than 6 months is presumed to be used | 6 | | for commercial purposes. | 7 | | (b) A county may, by ordinance, enact the homestead | 8 | | exemption described in this Section. | 9 | | (c) Beginning with the taxable year immediately following | 10 | | the enactment of an ordinance, or later if specified by the | 11 | | ordinance, an annual homestead exemption is granted to eligible | 12 | | law enforcement officers in the amount of $1,500 to be deducted | 13 | | from the property's value as equalized or assessed by the | 14 | | Department of Revenue. The eligible law enforcement officer | 15 | | shall receive the homestead exemption upon a qualified | 16 | | residence 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 liable | 20 | | 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 | 2 | | year may apply for this homestead exemption during that taxable | 3 | | year. Application must be made during the application period in | 4 | | effect for the county in which the property is located and in | 5 | | accordance with the local ordinance. | 6 | | (e) The chief county assessment officer in a county that | 7 | | has enacted the law enforcement officers' homestead exemption | 8 | | shall determine the eligibility of property to receive the | 9 | | homestead exemption according to guidelines established by the | 10 | | Department. After a person has received an exemption under this | 11 | | Section, an annual verification of eligibility for the | 12 | | exemption shall be mailed to the taxpayer. | 13 | | (f) When a homestead exemption has been granted under this | 14 | | Section and the person qualifying subsequently becomes a | 15 | | resident of a facility licensed under the Assisted Living and | 16 | | Shared Housing Act, the Nursing Home Care Act, the Specialized | 17 | | Mental Health Rehabilitation Act of 2013, the ID/DD Community | 18 | | Care Act, or the MC/DD Act, the exemption shall continue so | 19 | | long as the residence continues to be occupied by the | 20 | | qualifying person's spouse or if the residence remains | 21 | | unoccupied but is still owned by the person qualified for the | 22 | | homestead exemption. | 23 | | (g) If more than one law enforcement officer meet the | 24 | | requirements of subsection (c) for a single property, the | 25 | | homestead exemption remains $1,500.
| 26 | | Section 99. Effective date. This Act takes effect June 1, |
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| 1 | | 2021.
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