SB 3082

Select Language
  ×
The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.
Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.
The English language version is always the official and authoritative version of this website.
NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.
  Choose Language
  English
  Afrikaans
  Albanian
  Arabic
  Armenian
  Azerbaijani
  Basque
  Bengali
  Bosnian
  Catalan
  Croatian
  Czech
  Danish
  Dutch
  Esperanto
  Estonian
  Filipino
  Finnish
  French
  Galician
  Georgian
  German
  Greek
  Gujarati
  Haitian Creole
  Hausa
  Hawaiian
  Hebrew
  Hindi
  Hungarian
  Icelandic
  Indonesian
  Interlingua
  Interlingue
  Inuktitut
  Irish
  Italian
  Japanese
  Javanese
  Kannada
  Khmer
  Korean
  Latin
  Latvian
  Lithuanian
  Luxembourgish
  Macedonian
  Malagasy
  Malayalam
  Maltese
  Maori
  Marathi
  Myanmar
  Nepali
  Norwegian
  Odia
  Pashto
  Punjabi
  Romanian
  Russian
  Samoan
  Sango
  Sanskrit
  Sardinian
  Sindhi
  Sinhala
  Slovak
  Slovenian
  Somali
  Southern Sotho
  Spanish
  Sundanese
  Swahili
  Swedish
  Tamil
  Telugu
  Thai
  Tigrinya
  Tonga
  Turkish
  Ukrainian
  Urdu
  Vietnamese
  Welsh
  Xhosa
  Yiddish
  Yoruba
  Zulu
  Powered by Translate
  Close
Illinois General Assembly
Top Navigation Bar
  Translate
  Learn
  Select General Assembly
  Search the 104th General Assembly
  Enter search terms for legislation, members, committees, or schedules.
  ILGA.GOV
Mobile Top Bar
  Search the 104th General Assembly
  Enter keywords to search the Illinois General Assembly website.
Full Text of SB3082
Home
Legislation
Full Text
	SB3082 - 104th General Assembly
		Bill Status
		Full Text
		Votes
		Witness Slips
	Select Menu
	Bill Status
	Full Text
	Votes
	Witness Slips
	Printer Friendly Version
			Introduced
		Printer Friendly Version
		Introduced
			 Open PDF
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3082
Introduced 1/29/2026, by Sen. Paul Faraci
SYNOPSIS AS INTRODUCED:
See Index
Amends the Downstate Police Article of the Illinois Pension Code. Provides that, beginning July 1, 2026, any line-of-duty disability pension shall be at least $40,000 per year (instead of $400 per month), without regard to whether the disability or death of the police officer occurred before July 1, 2026. In provisions concerning an annual increase in the line-of-duty disability pension, removes requirements that an applicant must file an affidavit stating that the applicant has not earned any income from gainful employment during the most recently concluded tax year; have service credit in the Fund for at least 7 years of active duty; and have been receiving a line-of-duty disability pension for a period which, when added to the officer's total service credit in the Fund, equals at least 20 years. Provides that, if a disabled police officer is receiving a line-of-duty disability pension and is an annuitant of a municipality that sponsors a group hospital and medical plan that includes police officers or is participating in certain group insurance coverage, then the pension fund shall pay the total monthly premium on behalf of that police officer for such group insurance coverage. Amends the Property Tax Code. Sets forth a homestead exemption for property owned by a person receiving a line-of-duty disability pension in an amount equal to 50% of the equalized or assessed value of the property if the person is age 25 or over and under the age of 36, 75% of the equalized or assessed value of the property if the person is age 36 or over and under the age of 50, and 100% of the equalized or assessed value of the property if the person is age 50 or over. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
LRB104 16392 RPS 29781 b
	STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
MAY APPLY
A BILL FOR
		SB3082		LRB104 16392 RPS 29781 b
1    AN ACT concerning public employee benefits.
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 15-169.5 as follows:
6    (35 ILCS 200/15-169.5 new)
7    Sec. 15-169.5. Homestead exemption for property owned by a 
8police officer with a line-of-duty disability pension.
9    (a) Beginning with taxable year 2027, an annual homestead 
10exemption is granted to persons who are receiving a pension 
11under Section 3-114.1 of the Illinois Pension Code in the 
12following amounts:
13        (1) 50% of the property's value as equalized or 
14    assessed by the Department of Revenue if the person 
15    receiving the pension under Section 3-114.1 of the 
16    Illinois Pension Code is age 25 or over and under the age 
17    of 36;
18        (2) 75% of the property's value as equalized or 
19    assessed by the Department of Revenue if the person 
20    receiving the pension under Section 3-114.1 of the 
21    Illinois Pension Code is age 36 or over and under the age 
22    of 50; or
23        (3) 100% of the property's value as equalized or 
		SB3082	- 2 -	LRB104 16392 RPS 29781 b
1    assessed by the Department of Revenue if the person 
2    receiving the pension under Section 3-114.1 of the 
3    Illinois Pension Code is age 50 or over.
4    Persons who are receiving a pension under Section 3-114.1 
5of the Illinois Pension Code shall receive the homestead 
6exemption under this Section upon meeting the following 
7requirements:
8        (A) The property must be occupied as the primary 
9    residence by the person.
10        (B) The person must be liable for paying the real 
11    estate taxes on the property.
12        (C) The person must be an owner of record of the 
13    property or have a legal or equitable interest in the 
14    property as evidenced by a written instrument. In the case 
15    of a leasehold interest in property, the lease must be for 
16    a single family residence.
17        (D) The person must file an annual application for the 
18    benefits under subsection (d) of Section 3-114.1 of the 
19    Illinois Pension Code with the applicable police officer 
20    pension fund.
21    A person who receives a pension under Section 3-114.1 of 
22the Illinois Pension Code during a taxable year is eligible to 
23apply for this homestead exemption during that year. 
24Application must be made during the application period in 
25effect for the county of residence. If a homestead exemption 
26has been granted under this Section and the person awarded the 
		SB3082	- 3 -	LRB104 16392 RPS 29781 b
1exemption subsequently becomes a resident of a facility 
2licensed under the Nursing Home Care Act, the Specialized 
3Mental Health Rehabilitation Act of 2013, the ID/DD Community 
4Care Act, or the MC/DD Act, then the exemption shall continue 
5(i) so long as the residence continues to be occupied by the 
6qualifying person's spouse or (ii) if the residence remains 
7unoccupied but is still owned by the person qualified for the 
8homestead exemption.
9    (b) For land improved with (i) an apartment building owned 
10and operated as a cooperative or (ii) a life care facility as 
11defined under Section 2 of the Life Care Facilities Act that is 
12considered to be a cooperative, the maximum reduction from the 
13value of the property, as equalized or assessed by the 
14Department, shall be multiplied by the number of apartments or 
15units occupied by a person with a disability. The person 
16receiving a pension under Section 3-114.1 of the Illinois 
17Pension Code shall receive the homestead exemption upon 
18meeting the following requirements:
19        (1) The property must be occupied as the primary 
20    residence by the person.
21        (2) The person must be liable by contract with the 
22    owner or owners of record for paying the apportioned 
23    property taxes on the property of the cooperative or life 
24    care facility. In the case of a life care facility, the 
25    person must be liable for paying the apportioned property 
26    taxes under a life care contract as defined in Section 2 of 
		SB3082	- 4 -	LRB104 16392 RPS 29781 b
1    the Life Care Facilities Act.
2        (3) The person must be an owner of record of a legal or 
3    equitable interest in the cooperative apartment building. 
4    A leasehold interest does not meet this requirement.
5        (4) The person must file an annual application for the 
6    benefits under subsection (d) of Section 3-114.1 of the 
7    Illinois Pension Code with the applicable police officer 
8    pension fund.
9    If a homestead exemption is granted under this subsection, 
10the cooperative association or management firm shall credit 
11the savings resulting from the exemption to the apportioned 
12tax liability of the qualifying person. The chief county 
13assessment officer may request reasonable proof that the 
14association or firm has properly credited the exemption. A 
15person who willfully refuses to credit an exemption to the 
16qualified person with a disability is guilty of a Class B 
17misdemeanor.
18    (c) The chief county assessment officer shall determine 
19the eligibility of property to receive the homestead exemption 
20according to guidelines established by the Department. After a 
21person has received an exemption under this Section, an annual 
22verification of eligibility for the exemption shall be mailed 
23to the taxpayer. In counties with fewer than 3,000,000 
24inhabitants, the chief county assessment officer shall provide 
25to each person granted a homestead exemption under this 
26Section a form to designate any other person to receive a 
		SB3082	- 5 -	LRB104 16392 RPS 29781 b
1duplicate of any notice of delinquency in the payment of taxes 
2assessed and levied under this Code on the person's qualifying 
3property. The duplicate notice shall be in addition to the 
4notice required to be provided to the person receiving the 
5exemption and shall be given in the manner required by this 
6Code. The person filing the request for the duplicate notice 
7shall pay an administrative fee of $5 to the chief county 
8assessment officer. The assessment officer shall then file the 
9executed designation with the county collector, who shall 
10issue the duplicate notices as indicated by the designation. A 
11designation may be rescinded by the person with a disability 
12in the manner required by the chief county assessment officer.
13    Section 10. The Illinois Pension Code is amended by
14changing Sections 3-114.1 and 3-124.2 as follows:
15    (40 ILCS 5/3-114.1)  (from Ch. 108 1/2, par. 3-114.1)
16    Sec. 3-114.1. Disability pension; line [pension - Line] of
17duty.
18    (a) If a police officer, as the result of sickness,
19accident, or injury incurred in or resulting from the
20performance of an act of duty, is found to be physically or
21mentally disabled for service in the police department, so as
22to render necessary his or her suspension or retirement from
23the police service, the police officer shall be entitled to a
24disability retirement pension equal to the greatest of (1) 65%
		SB3082	- 6 -	LRB104 16392 RPS 29781 b
1of the salary attached to the rank on the police force held by
2the officer at the date of suspension of duty or retirement,
3(2) the retirement pension that the police officer would be
4eligible to receive if he or she retired (but not including any
5automatic annual increase in that retirement pension), or (3)
6the pension provided under subsection (d), if applicable.
7    A police officer shall be considered "on duty" while on
8any assignment approved by the chief of the police department
9of the municipality he or she serves, whether the assignment
10is within or outside the municipality.
11    (b) If a police officer on disability pension dies while
12still disabled, the disability pension shall continue to be
13paid to his or her survivors in the sequence provided in
14Section 3-112.
15    (c) Until July 1, 2026, [From and after July 1, 1987,] any
16pension payable under this Section shall be at least $400 per
17month, without regard to the fact that the disability or death
18of the police officer occurred prior to that date.
19    Beginning July 1, 2026, any pension payable under this 
20Section shall be at least $40,000 per year, without regard to 
21whether the disability or death of the police officer occurred 
22before July 1, 2026.
23    If the minimum pension established in Section 3-113.1 is
24greater than the minimum provided in this Section, the Section
253-113.1 minimum controls.
26    (d) A disabled police officer who (1) is receiving a
		SB3082	- 7 -	LRB104 16392 RPS 29781 b
1pension under this Section on or after the effective date of
2this amendatory Act of the 104th General Assembly [this ]
3[amendatory Act of the 91st General Assembly,] and (2) annually
4files with the Fund, [within 30 days after that effective date ]
5[and annually thereafter] while the pension remains payable, a
6written application for the benefits of this subsection,
7regardless of whether the recipient is engaged in gainful 
8employment, [including an affidavit stating that the applicant ]
9[has not earned any income from gainful employment during the ]
10[most recently concluded tax year and a copy of his or her most ]
11[recent Illinois income tax return, (3) has service credit in ]
12[the Fund for at least 7 years of active duty, and (4) has been ]
13[receiving the pension under this Section for a period which, ]
14[when added to the officer's total service credit in the Fund, ]
15[equals at least 20 years,] shall be eligible to receive an
16annual noncompounded increase in his or her pension under this
17Section, equal to 3% of the original pension.
18    The Fund may take appropriate steps to verify the
19applicant's disability and earnings status, and for this
20purpose may request from the Department of Revenue a certified
21copy of the applicant's Illinois income tax return for any
22year for which a benefit under this Section is payable or has
23been paid.
24    The annual increase shall accrue on each anniversary of
25the initial pension payment date, for so long as the pension
26remains payable to the disabled police officer and the
		SB3082	- 8 -	LRB104 16392 RPS 29781 b
1required annual application is made[, except that the annual ]
2[increases under this subsection shall cease if the disabled ]
3[police officer earns income from gainful employment]. Within 60
4days after accepting an initial application under this
5subsection, the Fund shall pay to the disabled police officer,
6in a lump sum without interest, the amounts resulting from the
7annual increases that have accrued retroactively.
8    This subsection is not limited to persons in active
9service on or after its effective date, but it applies only to
10a pension that is payable under this Section to a disabled
11police officer (rather than a survivor). Upon the death of the
12disabled police officer, the annuity payable under this
13Section to his or her survivors shall include any annual
14increases previously received, but no additional increases
15shall accrue under this subsection.
16(Source: P.A. 91-939, eff. 2-1-01.)
17    (40 ILCS 5/3-124.2)  (from Ch. 108 1/2, par. 3-124.2)
18    Sec. 3-124.2. Deduction for group plans; payment of 
19premium for police officers receiving line-of-duty disability 
20pensions. If a municipality sponsors a group hospital and
21medical plan which includes retired police officers and their
22spouses, upon written request of a retired police officer,
23deductions shall be made from the pension payments of the
24officer in the amounts which the officer is required to
25contribute toward the group plan in order to obtain such
		SB3082	- 9 -	LRB104 16392 RPS 29781 b
1coverage.
2    If a disabled police officer (1) is receiving a pension 
3under Section 3-114.1 on or after the effective date of this 
4amendatory Act of the 104th General Assembly and (2) is an 
5annuitant of a municipality that sponsors a group hospital and 
6medical plan that includes police officers and their spouses 
7or is participating in group insurance coverage as elected in 
8accordance with Section 367g of the Illinois Insurance Code, 
9then the pension fund shall pay the total monthly premium on 
10behalf of that police officer for such group insurance 
11coverage.
12    Whenever continued group insurance coverage is elected in
13accordance with the provisions of Section 367g of the Illinois
14Insurance Code, as now or hereafter amended, the total monthly
15premium for such continued group insurance coverage or such
16portion thereof as is not paid by the municipality shall, upon
17request of the person electing such continued group insurance
18coverage, be deducted from any monthly pension benefit
19otherwise payable to such person pursuant to this Article, to
20be remitted by the pension fund making such deduction to the
21insurance company or other entity providing the group
22insurance coverage.
23(Source: P.A. 84-1010.)
24    Section 90. The State Mandates Act is amended by adding
25Section 8.50 as follows:
		SB3082	- 10 -	LRB104 16392 RPS 29781 b
1    (30 ILCS 805/8.50 new)
2    Sec. 8.50. Exempt mandate. Notwithstanding Sections 6 and 
38 of this Act, no reimbursement by the State is required for 
4the implementation of any mandate created by this amendatory 
5Act of the 104th General Assembly.
6    Section 99. Effective date. This Act takes effect upon
7becoming law.
		SB3082	- 11 -	LRB104 16392 RPS 29781 b
1
  INDEX
2
  Statutes amended in order of appearance
3    35 ILCS 200/15-169.5 new
4    40 ILCS 5/3-114.1	from Ch. 108 1/2, par. 3-114.1
5    40 ILCS 5/3-124.2	from Ch. 108 1/2, par. 3-124.2
6    30 ILCS 805/8.50 new