Full Text of SB3197 100th General Assembly
SB3197sam002 100TH GENERAL ASSEMBLY | Sen. John G. Mulroe Filed: 4/18/2018
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| 1 | | AMENDMENT TO SENATE BILL 3197
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3197, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The Property Tax Code is amended by adding | 6 | | Section 15-169.1 as follows: | 7 | | (35 ILCS 200/15-169.1 new) | 8 | | Sec. 15-169.1. Homestead exemption for police officers and | 9 | | firefighters with catastrophic disabilities. | 10 | | (a) Beginning with taxable year 2019, an annual homestead | 11 | | exemption, limited to a reduction of $5,000 from the equalized | 12 | | assessed value of the property, is granted for property that is | 13 | | used as a qualified residence by a police officer with a | 14 | | catastrophic disability or a firefighter with a catastrophic | 15 | | disability. | 16 | | (b) If a homestead exemption is granted under this Section |
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| 1 | | to a police officer or a firefighter with a catastrophic | 2 | | disability and the person awarded the exemption subsequently | 3 | | becomes a resident of a facility licensed under the Nursing | 4 | | Home Care Act or a facility operated by the United States | 5 | | Department of Veterans Affairs, then the exemption shall | 6 | | continue so long as (i) the residence continues to be occupied | 7 | | by the qualifying person's spouse or (ii) the residence remains | 8 | | unoccupied but is still owned by the person who qualified for | 9 | | the homestead exemption. | 10 | | (c) The tax exemption under this Section carries over to | 11 | | the benefit of the surviving spouse of a police officer or | 12 | | firefighter with a catastrophic disability as long as the | 13 | | spouse holds the legal or
beneficial title to the homestead, | 14 | | permanently resides
thereon, and does not remarry. If the | 15 | | surviving spouse sells
the property, an exemption not to exceed | 16 | | the amount granted
from the most recent ad valorem tax roll may | 17 | | be transferred to
his or her new residence as long as it is | 18 | | used as his or her
primary residence and he or she does not | 19 | | remarry. | 20 | | (d) The homestead exemption under this Section is also | 21 | | granted for property that is used as a qualified residence by | 22 | | the surviving spouse of a police officer or firefighter killed | 23 | | in the line of duty, so long as the surviving spouse does not | 24 | | remarry. If a homestead exemption is granted under this Section | 25 | | to a surviving spouse and the surviving spouse awarded the | 26 | | exemption subsequently becomes a resident of a facility |
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| 1 | | licensed under the Nursing Home Care Act or a facility operated | 2 | | by the United States Department of Veterans Affairs, then the | 3 | | exemption shall continue if the residence remains unoccupied | 4 | | but is still owned by the person who qualified for the | 5 | | homestead exemption. | 6 | | (e) Each police officer or firefighter with a catastrophic | 7 | | disability shall submit proof of the catastrophic disability in | 8 | | such form and manner as the Department shall by rule prescribe. | 9 | | Each taxpayer who has been granted an exemption under this | 10 | | Section must reapply on an annual basis. Application must be | 11 | | made during the application period
in effect for the county of | 12 | | his or her residence. The assessor
or chief county assessment | 13 | | officer may determine the
eligibility of residential property | 14 | | to receive the homestead
exemption provided by this Section by | 15 | | application, visual
inspection, questionnaire, or other | 16 | | reasonable methods. The
determination must be made in | 17 | | accordance with guidelines
established by the Department. | 18 | | (f) As used in this Section: | 19 | | "Firefighter" means: (i) a person who is a "firefighter" or | 20 | | "fireman" as defined
in Sections 4-106 or 6-106 of the Illinois | 21 | | Pension Code; (ii) a paramedic employed by a unit of local | 22 | | government; or (iii) an EMT, emergency medical | 23 | | technician-intermediate (EMT-I), or advanced emergency medical | 24 | | technician (A-EMT) employed by a unit of local government. | 25 | | "Firefighter with a catastrophic disability" means a | 26 | | firefighter who has suffered a disabling injury related to his |
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| 1 | | or her service as a firefighter that permanently compromises | 2 | | his or her ability to carry out the activities of daily living. | 3 | | The disability must be of such a degree that the firefighter | 4 | | requires personal or mechanical assistance to leave home or bed | 5 | | or requires constant supervision to avoid harm to himself or | 6 | | herself or others. | 7 | | "Police officer" means: a policeman, as defined in Section | 8 | | 10-3-1 of the Illinois Municipal Code; a conservation police | 9 | | officer; a sheriff or deputy sheriff; or a law enforcement | 10 | | officer employed by the State Police, the Secretary of State, | 11 | | or any other State agency, college, or university. | 12 | | "Police officer with a catastrophic disability" means a | 13 | | police officer who has suffered a disabling injury related to | 14 | | his or her service as a police officer that permanently | 15 | | compromises his or her ability to carry out the activities of | 16 | | daily living. The disability must be of such a degree that the | 17 | | police officer requires personal or mechanical assistance to | 18 | | leave home or bed or requires constant supervision to avoid | 19 | | harm to himself or herself or others. | 20 | | "Qualified residence" means real
property, but less any | 21 | | portion of that property that is used for
commercial purposes, | 22 | | with an equalized assessed value of less than $250,000 that is | 23 | | owned and occupied as the primary residence of (i) a police | 24 | | officer with a catastrophic disability, (ii) a firefighter with | 25 | | a catastrophic disability, or (iii) if applicable, the | 26 | | surviving spouse of a police officer or firefighter killed in |
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| 1 | | the line of duty, if that police officer, firefighter, or | 2 | | spouse is liable for paying real estate taxes on the property | 3 | | and is an owner of record of the property or has a legal or | 4 | | equitable interest therein, as evidenced by a written | 5 | | instrument. In the case of a leasehold interest in the | 6 | | property, the lease must be for a single family residence. | 7 | | Property rented for more than 6 months is
presumed to be used | 8 | | for commercial purposes.
| 9 | | Section 99. Effective date. This Act takes effect upon | 10 | | becoming law.".
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