Full Text of SB3197 100th General Assembly
SB3197sam003 100TH GENERAL ASSEMBLY | 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, | 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 certain duty-related injuries. | 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 qualified police officer or | 14 | | a qualified firefighter. | 15 | | (b) If a homestead exemption is granted under this Section | 16 | | to a qualified police officer or a qualified firefighter and |
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| 1 | | the person awarded the exemption subsequently becomes a | 2 | | resident of a facility licensed under the Nursing Home Care Act | 3 | | or a facility operated by the United States Department of | 4 | | Veterans Affairs, then the exemption shall continue so long as | 5 | | (i) the residence continues to be occupied by the qualifying | 6 | | person's spouse or (ii) the residence remains unoccupied but is | 7 | | still owned by the person who qualified for the homestead | 8 | | exemption. | 9 | | (c) The tax exemption under this Section carries over to | 10 | | the benefit of the surviving spouse of a qualified police | 11 | | officer or qualified firefighter as long as the spouse holds | 12 | | the legal or
beneficial title to the homestead, permanently | 13 | | resides
thereon, and does not remarry. If the surviving spouse | 14 | | sells
the property, an exemption not to exceed the amount | 15 | | granted
from the most recent ad valorem tax roll may be | 16 | | transferred to
his or her new residence as long as it is used | 17 | | as his or her
primary residence and he or she does not remarry. | 18 | | (d) The homestead exemption under this Section is also | 19 | | granted for property that is used as a qualified residence by | 20 | | the surviving spouse of a police officer or firefighter killed | 21 | | in the line of duty, so long as the surviving spouse does not | 22 | | remarry. If a homestead exemption is granted under this Section | 23 | | to a surviving spouse and the surviving spouse awarded the | 24 | | exemption subsequently becomes a resident of a facility | 25 | | licensed under the Nursing Home Care Act or a facility operated | 26 | | by the United States Department of Veterans Affairs, then the |
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| 1 | | exemption shall continue if the residence remains unoccupied | 2 | | but is still owned by the person who qualified for the | 3 | | homestead exemption. | 4 | | (e) Each qualified police officer or qualified firefighter | 5 | | shall submit proof of the qualifying injury in such form and | 6 | | manner as the Department shall by rule prescribe. Each taxpayer | 7 | | who has been granted an exemption under this Section must | 8 | | reapply on an annual basis. Application must be made during the | 9 | | application period
in effect for the county of his or her | 10 | | residence. The assessor
or chief county assessment officer may | 11 | | determine the
eligibility of residential property to receive | 12 | | the homestead
exemption provided by this Section by | 13 | | application, visual
inspection, questionnaire, or other | 14 | | reasonable methods. The
determination must be made in | 15 | | accordance 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 | 19 | | Pension Code; (ii) a paramedic employed by a unit of local | 20 | | government; or (iii) an EMT, emergency medical | 21 | | technician-intermediate (EMT-I), or advanced emergency medical | 22 | | technician (A-EMT) employed by a unit of local government. | 23 | | "Police officer" means: a policeman, as defined in Section | 24 | | 10-3-1 of the Illinois Municipal Code; a conservation police | 25 | | officer; a sheriff or deputy sheriff; or a law enforcement | 26 | | officer employed by the State Police, the Secretary of State, |
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| 1 | | or 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 | 25 | | portion of that property that is used for
commercial purposes, | 26 | | with an equalized assessed value of less than $250,000 that is |
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| 1 | | owned and occupied as the primary residence of (i) a qualified | 2 | | police officer, (ii) a qualified firefighter, or (iii) if | 3 | | applicable, the surviving spouse of a qualified police officer | 4 | | or qualified firefighter killed in the line of duty, if that | 5 | | police officer, firefighter, or spouse is liable for paying | 6 | | real estate taxes on the property and is an owner of record of | 7 | | the property or has a legal or equitable interest therein, as | 8 | | evidenced by a written instrument. In the case of a leasehold | 9 | | interest in the property, the lease must be for a single family | 10 | | residence. Property rented for more than 6 months is
presumed | 11 | | to be used for commercial purposes.
| 12 | | Section 99. Effective date. This Act takes effect upon | 13 | | becoming law.".
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