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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2745

Introduced 1/13/2026, by Sen. Darby A. Hills

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-168

Amends the Property Tax Code. Provides that an applicant who receives
the homestead exemption for persons with disabilities and who submits
documentation by the examining provider that the applicant is totally and
permanently disabled need not be reexamined to receive the exemption in a
subsequent taxable year if (i) the applicant attaches the original
documentation of total and permanent disability to his or her application
in the subsequent taxable year, (ii) the exemption has not been deemed
erroneous since the last application, and (iii) the claimant has not
reported the claimant's ineligibility to receive the exemption.
LRB104 15632 HLH 28799 b

A BILL FOR

SB2745
LRB104 15632 HLH 28799 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 15-168 as follows:

6

(35 ILCS 200/15-168)
7

Sec. 15-168.
Homestead exemption for persons with
8
disabilities.
9

(a) Beginning with taxable year 2007, an annual homestead
10
exemption is granted to persons with disabilities in the
11
amount of $2,000, except as provided in subsection (c), to be
12
deducted from the property's value as equalized or assessed by
13
the Department of Revenue. The person with a disability shall
14
receive the homestead exemption upon meeting the following
15
requirements:
16

(1) The property must be occupied as the primary
17

residence by the person with a disability.
18

(2) The person with a disability must be liable for
19

paying the real estate taxes on the property.
20

(3) The person with a disability must be an owner of
21

record of the property or have a legal or equitable
22

interest in the property as evidenced by a written
23

instrument. In the case of a leasehold interest in

SB2745
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LRB104 15632 HLH 28799 b
1

property, the lease must be for a single family residence.
2

A person who has a disability during the taxable year is
3
eligible to apply for this homestead exemption during that
4
taxable year. Application must be made during the application
5
period in effect for the county of residence. If a homestead
6
exemption has been granted under this Section and the person
7
awarded the exemption subsequently becomes a resident of a
8
facility licensed under the Nursing Home Care Act, the
9
Specialized Mental Health Rehabilitation Act of 2013, the
10
ID/DD Community Care Act, or the MC/DD Act, then the exemption
11
shall continue (i) so long as the residence continues to be
12
occupied by the qualifying person's spouse or (ii) if the
13
residence remains unoccupied but is still owned by the person
14
qualified for the homestead exemption.
15

(b) For the purposes of this Section, "person with a
16
disability" means a person unable to engage in any substantial
17
gainful activity by reason of a medically determinable
18
physical or mental impairment which can be expected to result
19
in death or has lasted or can be expected to last for a
20
continuous period of not less than 12 months. Persons with
21
disabilities filing claims under this Act shall submit proof
22
of disability in such form and manner as the Department shall
23
by rule and regulation prescribe. Proof that a claimant is
24
eligible to receive disability benefits under the Federal
25
Social Security Act shall constitute proof of disability for
26
purposes of this Act. Issuance of an Illinois Person with a

SB2745
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1
Disability Identification Card stating that the claimant is
2
under a Class 2 disability, as defined in Section 4A of the
3
Illinois Identification Card Act, shall constitute proof that
4
the person named thereon is a person with a disability for
5
purposes of this Act. A person with a disability not covered
6
under the Federal Social Security Act and not presenting an
7
Illinois Person with a Disability Identification Card stating
8
that the claimant is under a Class 2 disability shall be
9
examined by a physician, optometrist (if the person qualifies
10
because of a visual disability), advanced practice registered
11
nurse, or physician assistant designated by the Department,
12
and his status as a person with a disability determined using
13
the same standards as used by the Social Security
14
Administration. The costs of any required examination shall be
15
borne by the claimant.
An applicant who receives an exemption
16
under this Section and who submits documentation by the
17
examining physician, optometrist (if the person qualifies
18
because of a visual disability), advanced practice registered
19
nurse, or physician assistant that the applicant is totally
20
and permanently disabled need not be reexamined to receive the
21
exemption under this Section in a subsequent taxable year if
22
(i) the applicant attaches the original documentation of total
23
and permanent disability to his or her application in the
24
subsequent taxable year, (ii) the exemption has not been
25
deemed erroneous since the last application, and (iii) the
26
claimant has not reported the claimant's ineligibility to

SB2745
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LRB104 15632 HLH 28799 b
1
receive the exemption.

2

(c) For land improved with (i) an apartment building owned
3
and operated as a cooperative or (ii) a life care facility as
4
defined under Section 2 of the Life Care Facilities Act that is
5
considered to be a cooperative, the maximum reduction from the
6
value of the property, as equalized or assessed by the
7
Department, shall be multiplied by the number of apartments or
8
units occupied by a person with a disability. The person with a
9
disability shall receive the homestead exemption upon meeting
10
the following requirements:
11

(1) The property must be occupied as the primary
12

residence by the person with a disability.
13

(2) The person with a disability must be liable by
14

contract with the owner or owners of record for paying the
15

apportioned property taxes on the property of the
16

cooperative or life care facility. In the case of a life
17

care facility, the person with a disability must be liable
18

for paying the apportioned property taxes under a life
19

care contract as defined in Section 2 of the Life Care
20

Facilities Act.
21

(3) The person with a disability must be an owner of
22

record of a legal or equitable interest in the cooperative
23

apartment building. A leasehold interest does not meet
24

this requirement.
25
If a homestead exemption is granted under this subsection, the
26
cooperative association or management firm shall credit the

SB2745
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LRB104 15632 HLH 28799 b
1
savings resulting from the exemption to the apportioned tax
2
liability of the qualifying person with a disability. The
3
chief county assessment officer may request reasonable proof
4
that the association or firm has properly credited the
5
exemption. A person who willfully refuses to credit an
6
exemption to the qualified person with a disability is guilty
7
of a Class B misdemeanor.
8

(d) The chief county assessment officer shall determine
9
the eligibility of property to receive the homestead exemption
10
according to guidelines established by the Department. After a
11
person has received an exemption under this Section, an annual
12
verification of eligibility for the exemption shall be mailed
13
to the taxpayer.
14

In counties with fewer than 3,000,000 inhabitants, the
15
chief county assessment officer shall provide to each person
16
granted a homestead exemption under this Section a form to
17
designate any other person to receive a duplicate of any
18
notice of delinquency in the payment of taxes assessed and
19
levied under this Code on the person's qualifying property.
20
The duplicate notice shall be in addition to the notice
21
required to be provided to the person receiving the exemption
22
and shall be given in the manner required by this Code. The
23
person filing the request for the duplicate notice shall pay
24
an administrative fee of $5 to the chief county assessment
25
officer. The assessment officer shall then file the executed
26
designation with the county collector, who shall issue the

SB2745
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1
duplicate notices as indicated by the designation. A
2
designation may be rescinded by the person with a disability
3
in the manner required by the chief county assessment officer.
4

(d-5) Notwithstanding any other provision of law, each
5
chief county assessment officer may approve this exemption for
6
the 2020 taxable year, without application, for any property
7
that was approved for this exemption for the 2019 taxable
8
year, provided that:
9

(1) the county board has declared a local disaster as
10

provided in the Illinois Emergency Management Agency Act
11

related to the COVID-19 public health emergency;
12

(2) the owner of record of the property as of January
13

1, 2020 is the same as the owner of record of the property
14

as of January 1, 2019;
15

(3) the exemption for the 2019 taxable year has not
16

been determined to be an erroneous exemption as defined by
17

this Code; and
18

(4) the applicant for the 2019 taxable year has not
19

asked for the exemption to be removed for the 2019 or 2020
20

taxable years.
21

(d-10) Notwithstanding any other provision of law, each
22
chief county assessment officer may approve this exemption for
23
the 2021 taxable year, without application, for any property
24
that was approved for this exemption for the 2020 taxable
25
year, if:
26

(1) the county board has declared a local disaster as

SB2745
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LRB104 15632 HLH 28799 b
1

provided in the Illinois Emergency Management Agency Act
2

related to the COVID-19 public health emergency;
3

(2) the owner of record of the property as of January
4

1, 2021 is the same as the owner of record of the property
5

as of January 1, 2020;
6

(3) the exemption for the 2020 taxable year has not
7

been determined to be an erroneous exemption as defined by
8

this Code; and
9

(4) the taxpayer for the 2020 taxable year has not
10

asked for the exemption to be removed for the 2020 or 2021
11

taxable years.
12

(d-15) For taxable years 2022 through 2027, in any county
13
of more than 3,000,000 residents, and in any other county
14
where the county board has authorized such action by ordinance
15
or resolution, a chief county assessment officer may renew
16
this exemption for any person who applied for the exemption
17
and presented proof of eligibility, as described in subsection
18
(b), without an annual application as required under
19
subsection (d). A chief county assessment officer shall not
20
automatically renew an exemption under this subsection if: the
21
physician, advanced practice registered nurse, optometrist, or
22
physician assistant who examined the claimant determined that
23
the disability is not expected to continue for 12 months or
24
more; the exemption has been deemed erroneous since the last
25
application; or the claimant has reported their ineligibility
26
to receive the exemption. A chief county assessment officer

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LRB104 15632 HLH 28799 b
1
who automatically renews an exemption under this subsection
2
shall notify a person of a subsequent determination not to
3
automatically renew that person's exemption and shall provide
4
that person with an application to renew the exemption.
5

(e) A taxpayer who claims an exemption under Section
6
15-165 or 15-169 may not claim an exemption under this
7
Section.
8
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
9
103-154, eff. 6-30-23.)

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