Sen. John G. Mulroe

Filed: 4/25/2018

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3197

2    AMENDMENT NO. ______. Amend Senate Bill 3197, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by adding
6Section 15-169.1 as follows:
 
7    (35 ILCS 200/15-169.1 new)
8    Sec. 15-169.1. Homestead exemption for police officers and
9firefighters with certain duty-related injuries.
10    (a) Beginning with taxable year 2019, an annual homestead
11exemption, limited to a reduction of $5,000 from the equalized
12assessed value of the property, is granted for property that is
13used as a qualified residence by a qualified police officer or
14a qualified firefighter.
15    (b) If a homestead exemption is granted under this Section
16to a qualified police officer or a qualified firefighter and

 

 

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1the person awarded the exemption subsequently becomes a
2resident of a facility licensed under the Nursing Home Care Act
3or a facility operated by the United States Department of
4Veterans Affairs, then the exemption shall continue so long as
5(i) the residence continues to be occupied by the qualifying
6person's spouse or (ii) the residence remains unoccupied but is
7still owned by the person who qualified for the homestead
8exemption.
9    (c) The tax exemption under this Section carries over to
10the benefit of the surviving spouse of a qualified police
11officer or qualified firefighter as long as the spouse holds
12the legal or beneficial title to the homestead, permanently
13resides thereon, and does not remarry. If the surviving spouse
14sells the property, an exemption not to exceed the amount
15granted from the most recent ad valorem tax roll may be
16transferred to his or her new residence as long as it is used
17as his or her primary residence and he or she does not remarry.
18    (d) The homestead exemption under this Section is also
19granted for property that is used as a qualified residence by
20the surviving spouse of a police officer or firefighter killed
21in the line of duty, so long as the surviving spouse does not
22remarry. If a homestead exemption is granted under this Section
23to a surviving spouse and the surviving spouse awarded the
24exemption subsequently becomes a resident of a facility
25licensed under the Nursing Home Care Act or a facility operated
26by the United States Department of Veterans Affairs, then the

 

 

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1exemption shall continue if the residence remains unoccupied
2but is still owned by the person who qualified for the
3homestead exemption.
4    (e) Each qualified police officer or qualified firefighter
5shall submit proof of the qualifying injury in such form and
6manner as the Department shall by rule prescribe. Each taxpayer
7who has been granted an exemption under this Section must
8reapply on an annual basis. Application must be made during the
9application period in effect for the county of his or her
10residence. The assessor or chief county assessment officer may
11determine the eligibility of residential property to receive
12the homestead exemption provided by this Section by
13application, visual inspection, questionnaire, or other
14reasonable methods. The determination must be made in
15accordance with guidelines established by the Department.
16    (f) As used in this Section:
17    "Firefighter" means: (i) a person who is a "firefighter" or
18"fireman" as defined in Sections 4-106 or 6-106 of the Illinois
19Pension Code; (ii) a paramedic employed by a unit of local
20government; or (iii) an EMT, emergency medical
21technician-intermediate (EMT-I), or advanced emergency medical
22technician (A-EMT) employed by a unit of local government.
23    "Police officer" means: a policeman, as defined in Section
2410-3-1 of the Illinois Municipal Code; a conservation police
25officer; a sheriff or deputy sheriff; or a law enforcement
26officer employed by the State Police, the Secretary of State,

 

 

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1or any other State agency, college, or university.
2    "Qualified firefighter" means a firefighter who:
3        (1) has suffered an injury related to his or her
4    service as a firefighter resulting in one or more of the
5    following:
6            (A) paraplegia;
7            (B) quadriplegia;
8            (C) dismemberment of a limb or other body part; or
9            (D) amputation of a limb or other body part; and
10        (2) currently receives, or prior to retiring received,
11    a disability benefit under Section 4-110 of the Illinois
12    Pension Code or Section 6-151 of the Illinois Pension Code.
13    "Qualified police officer" means a police officer who:
14        (1) has suffered an injury related to his or her
15    service as a police officer resulting in one or more of the
16    following:
17            (A) paraplegia;
18            (B) quadriplegia;
19            (C) dismemberment of a limb or other body part; or
20            (D) amputation of a limb or other body part; and
21        (2) currently receives, or prior to retiring received,
22    a disability benefit under Section 3-114.1 of the Illinois
23    Pension Code or Section 5-154 of the Illinois Pension Code.
24    "Qualified residence" means real property, but less any
25portion of that property that is used for commercial purposes,
26with an equalized assessed value of less than $250,000 that is

 

 

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1owned and occupied as the primary residence of (i) a qualified
2police officer, (ii) a qualified firefighter, or (iii) if
3applicable, the surviving spouse of a qualified police officer
4or qualified firefighter killed in the line of duty, if that
5police officer, firefighter, or spouse is liable for paying
6real estate taxes on the property and is an owner of record of
7the property or has a legal or equitable interest therein, as
8evidenced by a written instrument. In the case of a leasehold
9interest in the property, the lease must be for a single family
10residence. Property rented for more than 6 months is presumed
11to be used for commercial purposes.
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.".