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SB2750 • 2026
PROP TX-POLICE SPOUSE
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
PROP TX-POLICE SPOUSE
Rule 3-9(a) / Re-referred to Assignments
Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Added as Co-Sponsor Sen. Mark L. Walker
Senate Committee Amendment No. 2 Assignments Refers to Revenue
Added as Co-Sponsor Sen. Chris Balkema
Senate Committee Amendment No. 2 Filed with Secretary by Sen. Julie A. Morrison
Senate Committee Amendment No. 2 Referred to Assignments
Added as Co-Sponsor Sen. Adriane Johnson
Rule 2-10 Committee Deadline Established As April 24, 2026
Added as Co-Sponsor Sen. Doris Turner
Added as Co-Sponsor Sen. Suzy Glowiak Hilton
Added as Co-Sponsor Sen. Robert Peters
Added as Co-Sponsor Sen. Michael W. Halpin
Senate Committee Amendment No. 1 Assignments Refers to Revenue
Added as Co-Sponsor Sen. Mike Porfirio
Added as Co-Sponsor Sen. Paul Faraci
Senate Committee Amendment No. 1 Filed with Secretary by Sen. Julie A. Morrison
Senate Committee Amendment No. 1 Referred to Assignments
Assigned to Revenue
Filed with Secretary by Sen. Julie A. Morrison
First Reading
Referred to Assignments
PROP TX-POLICE SPOUSE
Illinois General Assembly - Full Text of SB2750 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. 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Full Text of SB2750 Home Legislation Full Text SB2750 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Senate Amendment 001 Senate Amendment 002 Printer Friendly Version Introduced Senate Amendment 001 Senate Amendment 002 Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2750 Introduced 1/13/2026, by Sen. Julie A. Morrison 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 the surviving spouse of a law enforcement officer who was killed in the line of duty at any time prior to the expiration of the application period in effect for the exemption for the taxable year for which the exemption is sought is exempt. Effective immediately. LRB104 14815 HLH 29861 b A BILL FOR SB2750 LRB104 14815 HLH 29861 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 adding 5 Section 15-169.1 as follows: 6 (35 ILCS 200/15-169.1 new) 7 Sec. 15-169.1. Homestead exemption for surviving spouses. 8 (a) Beginning with taxable year 2026, property that is 9 used as a qualified residence by the surviving spouse of a law 10 enforcement officer who was killed in the line of duty at any 11 time prior to the expiration of the application period in 12 effect for the exemption for the taxable year for which the 13 exemption is sought is exempt. To qualify for the exemption 14 under this Section, the qualifying person must hold the legal 15 or beneficial title to the homestead and permanently reside 16 thereon. 17 (b) If a homestead exemption has been granted under this 18 Section and the person awarded the exemption subsequently 19 becomes a resident of a facility licensed under the Nursing 20 Home Care Act, the Specialized Mental Health Rehabilitation 21 Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, 22 then the exemption shall continue so long as the residence 23 remains unoccupied but is still owned by the person who SB2750 - 2 - LRB104 14815 HLH 29861 b 1 qualified for the homestead exemption. 2 (c) Each taxpayer who has been granted an exemption under 3 this Section must reapply on an annual basis. Application must 4 be made during the application period in effect for the county 5 of the person's residence. The assessor or chief county 6 assessment officer may determine the eligibility of 7 residential property to receive the homestead exemption 8 provided by this Section by application, visual inspection, 9 questionnaire, or other reasonable methods. The determination 10 must be made in accordance with guidelines established by the 11 Department. 12 (d) As used in this Section: 13 "Killed in the line of duty" means losing one's life as a 14 result of an injury received in the active performance of 15 duties as a law enforcement officer. 16 "Law enforcement officer" means any person employed by the 17 State, by a county, or by a municipality as a peace officer, 18 including, but not limited to, a person employed as a police 19 officer, a State trooper, or a county sheriff or deputy 20 sheriff. 21 "Qualified residence" means real property, but less any 22 portion of that property that is used for commercial purposes, 23 with an equalized assessed value of less than $250,000 that is 24 the primary residence of the surviving spouse of a law 25 enforcement officer who was killed in the line of duty. 26 Section 99. Effective date. This Act takes effect upon SB2750 - 3 - LRB104 14815 HLH 29861 b 1 becoming law. 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