Full Text of SB4183 102nd General Assembly
SB4183 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 SB4183 Introduced 2/24/2022, by Sen. Julie A. Morrison SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that a county may, by ordinance, enact a law enforcement officers' homestead exemption in the amount of $3,000 to be deducted from the value of qualified property that is the primary residence of an eligible law enforcement officer. Effective immediately.
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| | 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 15-179 as follows: | 6 | | (35 ILCS 200/15-179 new) | 7 | | Sec. 15-179. 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: | 12 | | (1) a sheriff serving under Division 3-6 of the | 13 | | Counties Code or a deputy sheriff appointed under Section | 14 | | 3-6008 of the Counties Code; | 15 | | (2) a court security officer hired under Section | 16 | | 3-6012.1 of the Counties Code; | 17 | | (3) any person appointed to the police force of a | 18 | | police department and sworn and commissioned to perform | 19 | | police duties; or | 20 | | (4) any person employed by a State, county, | 21 | | municipality, special district, college, unit of | 22 | | government, or any other entity authorized by law to | 23 | | employ peace officers or exercise police authority and who |
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| 1 | | is primarily responsible for the prevention or detection | 2 | | of crime and the enforcement of the laws of this State. | 3 | | "Employing entity" means the State, county, municipality, | 4 | | special district, college, unit of government, or other entity | 5 | | that employs the eligible law enforcement officer as an | 6 | | eligible law enforcement officer. | 7 | | "Qualified residence" means real property that is used as | 8 | | the primary residence of an eligible law enforcement officer, | 9 | | but less any portion of that property that is used for | 10 | | commercial purposes. If the employing entity is a unit of | 11 | | local government, then the qualified residence must also be | 12 | | located within the jurisdiction of the employing entity. | 13 | | Property rented for more than 6 months is presumed to be used | 14 | | for commercial purposes. | 15 | | (b) A county may, by ordinance, enact the homestead | 16 | | exemption described in this Section. | 17 | | (c) Beginning with the taxable year immediately following | 18 | | the enactment of an ordinance under subsection (b), or later | 19 | | if specified by the ordinance, an annual homestead exemption | 20 | | is granted for property containing a qualified residence in | 21 | | the amount of $3,000 to be deducted from the property's value | 22 | | as equalized or assessed by the Department of Revenue. The | 23 | | property shall receive the homestead exemption if all of the | 24 | | following requirements are met: | 25 | | (1) the qualified residence must be occupied as the | 26 | | primary residence by the eligible law enforcement officer; |
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| 1 | | (2) the eligible law enforcement officer must be | 2 | | liable for paying the real estate taxes on the qualified | 3 | | residence; and | 4 | | (3) the eligible law enforcement officer must be an | 5 | | owner of record of the property or have a legal or | 6 | | equitable interest in the property as evidenced by a | 7 | | written instrument. In the case of a leasehold interest in | 8 | | property, the lease must be for a single family residence. | 9 | | (d) An eligible law enforcement officer during the taxable | 10 | | year may apply for this homestead exemption during that | 11 | | taxable year. Application must be made during the application | 12 | | period in effect for the county in which the property is | 13 | | located and in accordance with the local ordinance. | 14 | | (e) The chief county assessment officer in a county that | 15 | | has enacted the homestead exemption under this Section shall | 16 | | determine the eligibility of property to receive the homestead | 17 | | exemption according to guidelines established by the | 18 | | Department. After a person has received an exemption under | 19 | | this Section, an annual verification of eligibility for the | 20 | | exemption shall be mailed to the taxpayer. | 21 | | (f) When a homestead exemption has been granted under this | 22 | | Section and the person qualifying subsequently becomes a | 23 | | resident of a facility licensed under the Assisted Living and | 24 | | Shared Housing Act, the Nursing Home Care Act, the Specialized | 25 | | Mental Health Rehabilitation Act of 2013, the ID/DD Community | 26 | | Care Act, or the MC/DD Act, the exemption shall continue so |
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| 1 | | long as the residence continues to be occupied by the | 2 | | qualifying person's spouse or if the residence remains | 3 | | unoccupied but is still owned by the person qualified for the | 4 | | homestead exemption. | 5 | | (g) If more than one law enforcement officer occupies the | 6 | | same qualified residence, the homestead exemption remains | 7 | | $3,000.
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law. |
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