Bill Text: IL SB0039 | 2019-2020 | 101st General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the State Finance Act. Creates the Illinois Property Tax Relief Fund. Provides that moneys in the Illinois Property Tax Relief Fund shall be used to pay rebates to residential property taxpayers in the State. Provides that the Fund may accept moneys from any lawful source. Provides that the State Comptroller shall calculate a property tax rebate amount for the applicable property tax year by dividing the total amount appropriated from the Illinois Property Tax Relief Fund by the total number of homestead exemptions granted for homestead property in the State. Provides that the property tax bills of non-delinquent taxpayers who received a general homestead exemption under the Property Tax Code shall be reduced by the property tax rebate amount. Effective immediately.
Spectrum: Partisan Bill (Democrat 35-0)
Status: (Passed) 2019-07-12 - Public Act . . . . . . . . . 101-0077 [SB0039 Detail]
Download: Illinois-2019-SB0039-Introduced.html
Bill Title: Amends the State Finance Act. Creates the Illinois Property Tax Relief Fund. Provides that moneys in the Illinois Property Tax Relief Fund shall be used to pay rebates to residential property taxpayers in the State. Provides that the Fund may accept moneys from any lawful source. Provides that the State Comptroller shall calculate a property tax rebate amount for the applicable property tax year by dividing the total amount appropriated from the Illinois Property Tax Relief Fund by the total number of homestead exemptions granted for homestead property in the State. Provides that the property tax bills of non-delinquent taxpayers who received a general homestead exemption under the Property Tax Code shall be reduced by the property tax rebate amount. Effective immediately.
Spectrum: Partisan Bill (Democrat 35-0)
Status: (Passed) 2019-07-12 - Public Act . . . . . . . . . 101-0077 [SB0039 Detail]
Download: Illinois-2019-SB0039-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by adding | ||||||||||||||||||||||||
5 | Section 15-169.1 as follows:
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6 | (35 ILCS 200/15-169.1 new) | ||||||||||||||||||||||||
7 | Sec. 15-169.1. Homestead exemption for police officers and | ||||||||||||||||||||||||
8 | firefighters with certain duty-related injuries. | ||||||||||||||||||||||||
9 | (a) Beginning with taxable year 2019, an annual homestead | ||||||||||||||||||||||||
10 | exemption, limited to a reduction of $5,000 from the equalized | ||||||||||||||||||||||||
11 | assessed value of the property, is granted for property that is | ||||||||||||||||||||||||
12 | used as a qualified residence by a qualified police officer or | ||||||||||||||||||||||||
13 | a qualified firefighter. | ||||||||||||||||||||||||
14 | (b) If a homestead exemption is granted under this Section | ||||||||||||||||||||||||
15 | to a qualified police officer or a qualified firefighter and | ||||||||||||||||||||||||
16 | the person awarded the exemption subsequently becomes a | ||||||||||||||||||||||||
17 | resident of a facility licensed under the Nursing Home Care Act | ||||||||||||||||||||||||
18 | or a facility operated by the United States Department of | ||||||||||||||||||||||||
19 | Veterans Affairs, then the exemption shall continue so long as | ||||||||||||||||||||||||
20 | (i) the residence continues to be occupied by the qualifying | ||||||||||||||||||||||||
21 | person's spouse or (ii) the residence remains unoccupied but is | ||||||||||||||||||||||||
22 | still owned by the person who qualified for the homestead | ||||||||||||||||||||||||
23 | exemption. |
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1 | (c) The tax exemption under this Section carries over to | ||||||
2 | the benefit of the surviving spouse of a qualified police | ||||||
3 | officer or qualified firefighter as long as the spouse holds | ||||||
4 | the legal or
beneficial title to the homestead, permanently | ||||||
5 | resides
thereon, and does not remarry. If the surviving spouse | ||||||
6 | sells
the property, an exemption not to exceed the amount | ||||||
7 | granted
from the most recent ad valorem tax roll may be | ||||||
8 | transferred to
his or her new residence as long as it is used | ||||||
9 | as his or her
primary residence and he or she does not remarry. | ||||||
10 | (d) The homestead exemption under this Section is also | ||||||
11 | granted for property that is used as a qualified residence by | ||||||
12 | the surviving spouse of a police officer or firefighter killed | ||||||
13 | in the line of duty, so long as the surviving spouse does not | ||||||
14 | remarry. If a homestead exemption is granted under this Section | ||||||
15 | to a surviving spouse and the surviving spouse awarded the | ||||||
16 | exemption subsequently becomes a resident of a facility | ||||||
17 | licensed under the Nursing Home Care Act or a facility operated | ||||||
18 | by the United States Department of Veterans Affairs, then the | ||||||
19 | exemption shall continue if the residence remains unoccupied | ||||||
20 | but is still owned by the person who qualified for the | ||||||
21 | homestead exemption. | ||||||
22 | (e) Each qualified police officer or qualified firefighter | ||||||
23 | shall submit proof of the qualifying injury in such form and | ||||||
24 | manner as the Department shall by rule prescribe. Each taxpayer | ||||||
25 | who has been granted an exemption under this Section must | ||||||
26 | reapply on an annual basis. Application must be made during the |
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1 | application period
in effect for the county of his or her | ||||||
2 | residence. The assessor
or chief county assessment officer may | ||||||
3 | determine the
eligibility of residential property to receive | ||||||
4 | the homestead
exemption provided by this Section by | ||||||
5 | application, visual
inspection, questionnaire, or other | ||||||
6 | reasonable methods. The
determination must be made in | ||||||
7 | accordance with guidelines
established by the Department. | ||||||
8 | (f) As used in this Section: | ||||||
9 | "Firefighter" means: (i) a person who is a "firefighter" or | ||||||
10 | "fireman" as defined
in Sections 4-106 or 6-106 of the Illinois | ||||||
11 | Pension Code; (ii) a paramedic employed by a unit of local | ||||||
12 | government; or (iii) an EMT, emergency medical | ||||||
13 | technician-intermediate (EMT-I), or advanced emergency medical | ||||||
14 | technician (A-EMT) employed by a unit of local government. | ||||||
15 | "Police officer" means: a policeman, as defined in Section | ||||||
16 | 10-3-1 of the Illinois Municipal Code; a conservation police | ||||||
17 | officer; a sheriff or deputy sheriff; or a law enforcement | ||||||
18 | officer employed by the State Police, the Secretary of State, | ||||||
19 | or any other State agency, college, or university. | ||||||
20 | "Qualified firefighter" means a firefighter who: | ||||||
21 | (1) has suffered an injury related to his or her | ||||||
22 | service as a firefighter resulting in one or more of the | ||||||
23 | following: | ||||||
24 | (A) paraplegia; | ||||||
25 | (B) quadriplegia; | ||||||
26 | (C) dismemberment of a limb or other body part; or |
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1 | (D) amputation of a limb or other body part; and | ||||||
2 | (2) currently receives, or prior to retiring received, | ||||||
3 | a disability benefit under Section 4-110 of the Illinois | ||||||
4 | Pension Code or Section 6-151 of the Illinois Pension Code. | ||||||
5 | "Qualified police officer" means a police officer who: | ||||||
6 | (1) has suffered an injury related to his or her | ||||||
7 | service as a police officer resulting in one or more of the | ||||||
8 | following: | ||||||
9 | (A) paraplegia; | ||||||
10 | (B) quadriplegia; | ||||||
11 | (C) dismemberment of a limb or other body part; or | ||||||
12 | (D) amputation of a limb or other body part; and | ||||||
13 | (2) currently receives, or prior to retiring received, | ||||||
14 | a disability benefit under Section 3-114.1 of the Illinois | ||||||
15 | Pension Code or Section 5-154 of the Illinois Pension Code. | ||||||
16 | "Qualified residence" means real
property, but less any | ||||||
17 | portion of that property that is used for
commercial purposes, | ||||||
18 | with an equalized assessed value of less than $250,000 that is | ||||||
19 | owned and occupied as the primary residence of (i) a qualified | ||||||
20 | police officer, (ii) a qualified firefighter, or (iii) if | ||||||
21 | applicable, the surviving spouse of a qualified police officer | ||||||
22 | or qualified firefighter killed in the line of duty, if that | ||||||
23 | police officer, firefighter, or spouse is liable for paying | ||||||
24 | real estate taxes on the property and is an owner of record of | ||||||
25 | the property or has a legal or equitable interest therein, as | ||||||
26 | evidenced by a written instrument. In the case of a leasehold |
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1 | interest in the property, the lease must be for a single family | ||||||
2 | residence. Property rented for more than 6 months is
presumed | ||||||
3 | to be used for commercial purposes.
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4 | Section 99. Effective date. This Act takes effect upon | ||||||
5 | becoming law.
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