SB 2920

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Full Text of SB2920
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	SB2920 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2920
Introduced 1/27/2026, by Sen. Willie Preston
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 a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately.
LRB104 20328 HLH 33779 b
A BILL FOR
		SB2920		LRB104 20328 HLH 33779 b
1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by adding
5Section 15-169.1 as follows:
6    (35 ILCS 200/15-169.1 new)
7    Sec. 15-169.1. Homestead exemption for police officers and 
8firefighters with certain duty-related injuries.
9    (a) Beginning with taxable year 2027, property that is 
10used as a qualified residence by a qualified police officer or 
11a qualified firefighter is exempt from taxation under this 
12Code.
13    (b) If a homestead exemption is granted under this Section 
14to a qualified police officer or a qualified firefighter and 
15the person awarded the exemption subsequently becomes a 
16resident of a facility licensed under the Nursing Home Care 
17Act or a facility operated by the United States Department of 
18Veterans Affairs, then the exemption shall continue so long as 
19(i) the residence continues to be occupied by the qualifying 
20person's spouse or (ii) the residence remains unoccupied but 
21is still owned by the person who qualified for the homestead 
22exemption.
23    (c) The tax exemption under this Section carries over to 
		SB2920	- 2 -	LRB104 20328 HLH 33779 b
1the benefit of the surviving spouse of a qualified police 
2officer or qualified firefighter as long as the spouse holds 
3the legal or beneficial title to the homestead, permanently 
4resides thereon, and does not remarry. If the surviving spouse 
5sells the property, an exemption not to exceed the amount 
6granted from the most recent ad valorem tax roll may be 
7transferred to his or her new residence as long as it is used 
8as his or her primary residence and he or she does not remarry.
9    (d) The homestead exemption under this Section is also 
10granted for property that is used as a qualified residence by 
11the surviving spouse of a police officer or firefighter killed 
12in the line of duty, so long as the surviving spouse does not 
13remarry. If a homestead exemption is granted under this 
14Section to a surviving spouse and the surviving spouse awarded 
15the exemption subsequently becomes a resident of a facility 
16licensed under the Nursing Home Care Act or a facility 
17operated by the United States Department of Veterans Affairs, 
18then the exemption shall continue if the residence remains 
19unoccupied but is still owned by the person who qualified for 
20the homestead exemption.
21    (e) Each qualified police officer or qualified firefighter 
22shall submit proof of the qualifying injury in such form and 
23manner as the Department shall by rule prescribe. Each 
24taxpayer who has been granted an exemption under this Section 
25must reapply on an annual basis. Application must be made 
26during the application period in effect for the county of his 
		SB2920	- 3 -	LRB104 20328 HLH 33779 b
1or her residence. The assessor or chief county assessment 
2officer may determine the eligibility of residential property 
3to receive the homestead exemption provided by this Section by 
4application, visual inspection, questionnaire, or other 
5reasonable methods. The determination must be made in 
6accordance with guidelines established by the Department.
7    (f) As used in this Section:
8    "Firefighter" means: (i) a person who is a firefighter or 
9fireman as defined in Sections 4-106 or 6-106 of the Illinois 
10Pension Code; (ii) a paramedic employed by a unit of local 
11government; or (iii) an EMT, emergency medical 
12technician-intermediate (EMT-I), or advanced emergency medical 
13technician (A-EMT) employed by a unit of local government.
14    "Police officer" means: a policeman, as defined in Section 
1510-3-1 of the Illinois Municipal Code; a conservation police 
16officer; a sheriff or deputy sheriff; or a law enforcement 
17officer employed by the State Police, the Secretary of State, 
18or any other State agency, college, or university.
19    "Qualified firefighter" means a firefighter who:
20        (1) has suffered an injury related to his or her 
21    service as a firefighter resulting in one or more of the 
22    following:
23            (A) paraplegia;
24            (B) quadriplegia;
25            (C) dismemberment of a limb or other body part; or
26            (D) amputation of a limb or other body part; and
		SB2920	- 4 -	LRB104 20328 HLH 33779 b
1        (2) currently receives, or prior to retiring received, 
2    a disability benefit under Section 4-110 of the Illinois 
3    Pension Code or Section 6-151 of the Illinois Pension 
4    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 
16    Code.
17    "Qualified residence" means real property, but less any 
18portion of that property that is used for commercial purposes, 
19with an equalized assessed value of less than $500,000 that is 
20owned and occupied as the primary residence of (i) a qualified 
21police officer, (ii) a qualified firefighter, or (iii) if 
22applicable, the surviving spouse of a qualified police officer 
23or qualified firefighter killed in the line of duty, if that 
24police officer, firefighter, or spouse is liable for paying 
25real estate taxes on the property and is an owner of record of 
26the property or has a legal or equitable interest therein, as 
		SB2920	- 5 -	LRB104 20328 HLH 33779 b
1evidenced by a written instrument. In the case of a leasehold 
2interest in the property, the lease must be for a single family 
3residence. Property rented for more than 6 months is presumed 
4to be used for commercial purposes.
5    Section 99. Effective date. This Act takes effect upon
6becoming law.