HB5547 104TH GENERAL ASSEMBLY

LRB104 20101 HLH 33552 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5547

Introduced 2/13/2026, by Rep. Anthony DeLuca

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-190 new

Amends the Property Tax Code. Provides that, beginning in taxable year 2027, no property that is used as the primary residence of a child sex offender during the taxable year may receive a homestead exemption under the Code.

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 15-190 as follows:

(35 ILCS 200/15-190 new)

Sec. 15-190. Child sex offender ineligible.

(a) Notwithstanding any other provision of law, beginning in taxable year 2027, no property that is used as the primary residence of a child sex offender during the taxable year may receive a homestead exemption under this Article 15.

(b) As used in this Section:

"Child sex offender" means any person who:

(1) has been charged under Illinois law, or any substantially similar federal law or law of another state, with a sex offense or the attempt to commit a sex offense when the victim is a person under 18 years of age at the time of the offense; and:

(A) is convicted of the offense or an attempt to commit such offense;

(B) is found not guilty of the offense or the attempt to commit the offense by reason of insanity;

(C) is the subject of a finding not resulting in an acquittal at a hearing conducted pursuant to subsection (a) of Section 104-25 of the Code of Criminal Procedure of 1963 for the alleged commission or attempted commission of such offense;

(D) is found not guilty by reason of insanity following a hearing conducted pursuant to a federal law or the law of another state substantially similar to subsection (c) of Section 104-25 of the Code of Criminal Procedure of 1963 of the offense or of the attempted commission of the offense; or

(E) is the subject of a finding not resulting in an acquittal at a hearing conducted pursuant to a federal law or the law of another state substantially similar to subsection (a) of Section 104-25 of the Code of Criminal Procedure of 1963 for the alleged violation or attempted commission of such offense; or

(2) is certified as a sexually dangerous person pursuant to the Illinois Sexually Dangerous Persons Act, or any substantially similar federal law or the law of another state, when any conduct giving rise to such certification is committed or attempted against a person less than 18 years of age; or

(3) is subject to the provisions of Section 2 of the Interstate Agreements on Sexually Dangerous Persons Act.

Convictions that result from or are connected with the same act, or result from offenses committed at the same time, shall be counted for the purpose of this Section as one conviction. Any conviction set aside pursuant to law is not a conviction for purposes of this Section.

"Sex offense", except as otherwise provided in this Section, means:

(1) A violation of any of the following Sections of the Criminal Code of 1961 or the Criminal Code of 2012: 10-4 (forcible detention), 10-7 (aiding or abetting child abduction under Section 10-5(b)(10)), 10-5(b)(10) (child luring), 11-1.40 (predatory criminal sexual assault of a child), 11-6 (indecent solicitation of a child), 11-6.5 (indecent solicitation of an adult), 11-9.1 (sexual exploitation of a child), 11-9.2 (custodial sexual misconduct), 11-9.5 (sexual misconduct with a person with a disability), 11-11 (sexual relations within families), 11-14.3(a)(1) (promoting prostitution by advancing prostitution), 11-14.3(a)(2)(A) (promoting prostitution by profiting from prostitution by compelling a person to be a person engaged in the sex trade), 11-14.3(a)(2)(C) (promoting prostitution by profiting from prostitution by means other than as described in subparagraphs (A) and (B) of paragraph (2) of subsection (a) of Section 11-14.3), 11-14.4 (promoting commercial sexual exploitation of a child), 11-18.1 (patronizing a sexually exploited child), 11-20.1 (child pornography or child sexual abuse material), 11-20.1B (aggravated child pornography), 11-21 (harmful material), 11-25 (grooming), 11-26 (traveling to meet a minor or traveling to meet a child), 12-33 (ritualized abuse of a child), 11-20 (obscenity) (when that offense was committed in any school, on real property comprising any school, in any conveyance owned, leased, or contracted by a school to transport students to or from school or a school related activity, or in a public park), 11-30 (public indecency) (when committed in a school, on real property comprising a school, in any conveyance owned, leased, or contracted by a school to transport students to or from school or a school related activity, or in a public park) or an attempt to commit any of these offenses.

(2) A violation of any of the following Sections of the Criminal Code of 1961 or the Criminal Code of 2012, when the victim is a person under 18 years of age: 11-1.20 (criminal sexual assault), 11-1.30 (aggravated criminal sexual assault), 11-1.50 (criminal sexual abuse), 11-1.60 (aggravated criminal sexual abuse) or an attempt to commit any of these offenses.

(3) A violation of any of the following Sections of the Criminal Code of 1961 or the Criminal Code of 2012, when the victim is a person under 18 years of age and the defendant is not a parent of the victim:

(A) 10-1 (kidnapping);

(B) 10-2 (aggravated kidnapping);

(C) 10-3 (unlawful restraint);

(D) 10-3.1 (aggravated unlawful restraint);

(E) 11-9.1(A) (permitting sexual abuse of a child); or

(F) an attempt to commit any of these offenses; or

(4) A violation of any former law of this State substantially equivalent to any offense listed in paragraph (1) or (2) of this definition.