SB4183 102ND GENERAL ASSEMBLY

LRB102 26448 HLH 36847 b

102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB4183

Introduced 2/24/2022, by Sen. Julie A. Morrison

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-179 new

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.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by adding Section 15-179 as follows:

(35 ILCS 200/15-179 new)

Sec. 15-179. Law enforcement officers' homestead exemption.

(a) As used in this Section:

"Department" means the Department of Revenue.

"Eligible law enforcement officer" means:

(1) a sheriff serving under Division 3-6 of the Counties Code or a deputy sheriff appointed under Section 3-6008 of the Counties Code;

(2) a court security officer hired under Section 3-6012.1 of the Counties Code;

(3) any person appointed to the police force of a police department and sworn and commissioned to perform police duties; or

(4) 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.

"Employing entity" means the State, county, municipality, special district, college, unit of government, or other entity that employs the eligible law enforcement officer as an eligible law enforcement officer.

"Qualified residence" means real property that is used as the primary residence of an eligible law enforcement officer, but less any portion of that property that is used for commercial purposes. If the employing entity is a unit of local government, then the qualified residence must also be located within the jurisdiction of the employing entity. 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 under subsection (b), or later if specified by the ordinance, an annual homestead exemption is granted for property containing a qualified residence in the amount of $3,000 to be deducted from the property's value as equalized or assessed by the Department of Revenue. The property shall receive the homestead exemption if all of the following requirements are met:

(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 residence; and

(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.

(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) The chief county assessment officer in a county that has enacted the homestead exemption under this Section 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 homestead exemption.

(g) If more than one law enforcement officer occupies the same qualified residence, the homestead exemption remains $3,000.

Section 99. Effective date. This Act takes effect upon becoming law.