SB2750 104TH GENERAL ASSEMBLY

LRB104 14815 HLH 29861 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2750

Introduced 1/13/2026, by Sen. Julie A. Morrison

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-169.1 new

Amends the Property Tax Code. Provides that property that is used as a qualified residence by the surviving spouse of a law enforcement officer who was killed in the line of duty at any time prior to the expiration of the application period in effect for the exemption for the taxable year for which the exemption is sought is exempt. 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 15-169.1 as follows:

(35 ILCS 200/15-169.1 new)

Sec. 15-169.1. Homestead exemption for surviving spouses.

(a) Beginning with taxable year 2026, property that is used as a qualified residence by the surviving spouse of a law enforcement officer who was killed in the line of duty at any time prior to the expiration of the application period in effect for the exemption for the taxable year for which the exemption is sought is exempt. To qualify for the exemption under this Section, the qualifying person must hold the legal or beneficial title to the homestead and permanently reside thereon.

(b) If a homestead exemption has been granted under this Section and the person awarded the exemption subsequently becomes a resident of a facility licensed under the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, then the exemption shall continue so long as the residence remains unoccupied but is still owned by the person who qualified for the homestead exemption.

(c) Each taxpayer who has been granted an exemption under this Section must reapply on an annual basis. Application must be made during the application period in effect for the county of the person's residence. The assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire, or other reasonable methods. The determination must be made in accordance with guidelines established by the Department.

(d) As used in this Section:

"Killed in the line of duty" means losing one's life as a result of an injury received in the active performance of duties as a law enforcement officer.

"Law enforcement officer" means any person employed by the State, by a county, or by a municipality as a peace officer, including, but not limited to, a person employed as a police officer, a State trooper, or a county sheriff or deputy sheriff.

"Qualified residence" means real property, but less any portion of that property that is used for commercial purposes, with an equalized assessed value of less than $250,000 that is the primary residence of the surviving spouse of a law enforcement officer who was killed in the line of duty.

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